MOHOMMED IRSHAD SAUDAGER,BAIHAR, BALAGHAT vs. ASSESSING OFFICER / INCOME TAX OFFICER, WARD, BALAGHAT

ITA 189/JAB/2024Status: DisposedITAT Jabalpur27 February 2026AY 2018-19Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The ITAT noted that both the assessment order and the CIT(A)'s order were passed ex parte without providing a reasonable opportunity to the assessee. Therefore, the ITAT set aside the CIT(A)'s order and restored the issues to the Assessing Officer for a de novo assessment after giving the assessee a proper opportunity to be heard.

What were the facts?

The assessee's income was reassessed under Section 147 read with Section 144B, resulting in additions that increased the total income. The CIT(A) dismissed the assessee's appeal against this assessment. The assessee then appealed to the ITAT.

What were the issues?

The key legal issue was whether the assessment and appellate orders, passed ex parte without reasonable opportunity to the assessee, were valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI ANADEE NATH MISSHRA

(A)

This appeal vide I.T.A. No.189/JAB/2024 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 21.11.2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1070524730(1) of Ld. Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B)

In this case, assessment order dated 16.03.2023 was passed u/s 147 read with section 144B of Income Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income was determined at Rs.10,66,769/- as against returned income of Rs.2,60,470/- by making various additions. The assessee’s appeal against the assessment order was dismissed by the Ld. CIT(A) vide

The order continues below.

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