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Facts
The assessee filed an appeal for AY 2018-19 against an order from the CIT(A). The facts of this case were identical to a previous case of the same assessee for AY 2017-18, where the matter was restored to the Assessing Officer for a de novo assessment.
Held
The Tribunal set aside the CIT(A)'s order and restored the matter to the Assessing Officer. The AO was directed to pass a de novo assessment order in accordance with law after providing the assessee a reasonable opportunity of being heard, similar to the decision for AY 2017-18.
Key Issues
The key legal issue was whether the assessment for AY 2018-19 should be restored to the Assessing Officer for a fresh assessment, given the identical facts to a previous assessment year for the same assessee.
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Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR
Before: SHRI ANADEE NATH MISSHRA
2018-19 against impugned appellate order dated 26.08.2024 (DIN & Order No.ITBA/NFAC/S/250/2024-25/1067996452(1) of Ld. Commissioner of Income Tax (Appeals) [“CIT(A)”, for short]. (B) The facts of the present case are identical to those considered by the Coordinate Bench in the case of the same assessee, in Ramkrishan Arjariya vs ITO, vide order dated 29.08.2025. In the said case, for Assessment Year 2017-18, the issue in dispute was restored to the file of the Assessing Officer (“AO”, for short) with a direction to pass a de novo assessment order in accordance with law after affording reasonable opportunity of being heard to the assessee. (C) At the time of hearing, the Ld. Representatives of both sides submitted that the facts and circumstances of the present case Page 2 of 2 for A.Y. 2018-19 in the case of the same assessee are identical to facts and circumstances for AY. 2017-18. They further submitted, accordingly, that for Assessment Year 2018–19 also, the issue in dispute may be restored to the file of the Assessing Officer. Accordingly, in view of the foregoing discussion, the impugned appellate order of the Ld. CIT(A) is set aside and the matter is restored to the file of the Assessing Officer with a direction to pass de novo assessment order in accordance with law after providing reasonable opportunity to the assessee. All grounds of appeal are treated as disposed of in accordance with the aforesaid direction. In the result, the appeal of the assessee stands partly allowed for statistical purposes.
Order pronounced in the open Court on 27/02/2026.
Sd/- Sd/- [ANADEE NATH MISSHRA] ACCOUNTANT MEMBER DATED: 27/02/2026 Vijay Pal Singh, (Sr. PS) Copy of the order forwarded to :
1. 1. The Appellant 2. The Respondent.
3. Concerned CIT 4. D.R., I.T.A.T., Jabalpur