RAM SAJJAN SHUKLA,REWA vs. ITO-KATNI, KATNI

ITA 105/JAB/2024Status: DisposedITAT Jabalpur19 February 2026AY 2018-19Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)3 pages
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What did the Tribunal hold?

The tribunal set aside the CIT(A)'s order and remanded the case back to the Assessing Officer. The AO was directed to pass a de novo order after providing the assessee with a reasonable opportunity to be heard, as both parties agreed on the need for further verification.

What were the facts?

The assessee, a civil contractor, appealed against an assessment order passed under Section 143(3) r.w.s. 144B, which was subsequently dismissed by the CIT(A). The assessee contended that both the assessment and appellate orders were passed without providing a reasonable opportunity to be heard.

What were the issues?

The key legal issue was whether the assessee was denied a reasonable opportunity to be heard during the assessment and first appellate proceedings, leading to a request for remand for de novo consideration.

Which sections of the Income-tax Act were involved?

Section 143(3),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.105/JAB/2024 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 20/03/2024 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1062987680(1) of National Faceless Appeal Centre [“NFAC” for short].

(B) The facts of the case, in brief, are that the assessee is a partnership firm which derives income as a Civil Contractor. The Assessing Officer (‘AO', for short) passed order dated 23.04.2021 under section 143(3) r.w.s. 144B of the Income Tax Act, 1961 (for short “the Act”). The assessee carried the matter in appeal before learned CIT(A). Vide impugned appellate order Assessment Year: 2018-19 2

dated 20.03.2024, the assessee’s appeal

The order continues below.

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