RAM SAJJAN SHUKLA,REWA vs. ITO-KATNI, KATNI
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.
Held
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.
Key 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.
Sections Cited
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
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dated 20.03.2024, the assessee’s appeal was dismissed by the learned Commissioner of Income Tax (Appeals). Now the assessee is in appeal against the aforesaid impugned order dated 20.03.2024.
(C) At the time of hearing, learned Authorized Representative for the assessee submitted that the learned CIT(A) passed the impugned appellate order, without giving reasonable opportunity to the assessee. He further submitted that assessment order was also passed without providing reasonable opportunity to the assessee. He submitted that disputed matter should be remanded back to the Assessing Officer with the direction to pass de novo order. The learned Departmental Representative and the learned Authorized Representative for the assessee were in agreement at the time of hearing that the issue in dispute required further verification at the end of the Assessing Officer, and should be remanded 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. Accordingly, the impugned appellate order of learned CIT(A) is set aside and the issues in dispute regarding additions were made in assessment order, is 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. All the grounds of appeal are treated as disposed of in accordance with the aforesaid order.
(D) In the result, the appeal of the assessee stands partly allowed for statistical purposes. (Order pronounced in the open court on 19/02/2026)
Sd/- (ANADEE NATH MISSHRA) Accountant Member Dated: 19/02/2026 sh
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Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T.,
