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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.
Held
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.
Key Issues
The key legal issue was whether the assessment and appellate orders, passed ex parte without reasonable opportunity to the assessee, were valid.
Sections Cited
Section 147, Section 144B
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Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR
Before: SHRI ANADEE NATH MISSHRA
O R D E R (A) This appeal vide 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 impugned appellate order dated 21.11.2024. This present appeal has been filed against the aforesaid impugned appellate order dated 21.11.2024.
Assessment Year:2018-19 2 (C) At the time of hearing, there was no representation from the assessee’s side. In the absence of any representation from the assessee’s side, the learned D.R. for Revenue was heard. On perusal of the records shows that the assessment order and impugned appellate order of Ld. CIT(A) were passed ex parte qua the assessee, without providing reasonable opportunity to the assessee. Therefore, impugned order of Ld. CIT(A) is set aside, and issues in dispute are restored back to the file of the Assessing Officer, with the direction to pass de novo order in accordance with law after providing reasonable opportunity to the assessee. The learned Departmental Representative for Revenue was also in agreement with this at the time of hearing. All grounds of appeal are treated as disposed of in accordance with the aforesaid order. (D) In the result, the appeal is partly allowed for statistical purposes. (Order pronounced in the open court on 27/02/2026) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated: 27/02/2026 Vijay Pal Singh, (Sr. PS) Copy of the order forwarded to :
1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Jabalpur