MRITYUNJAYA KUMAR,SAGAR vs. ACIT, SAGAR

(A) This appeal vide I.T.A. No.145/JAB/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 17.05.2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1064973986(1) of Ld. Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that in this case, ex parte order dated 17.12.2019 was passed by the Assessing Officer u/s 144 of Income Tax Act, 1961 (“Act”, for short). The assessee’s appeal against the assessment order was partly allowed by the Ld. CIT(A). (C) At the time of hearing before us 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. It is found that on perusal of the records that the assessment order is an ex parte order passed without providing reasonable opportunity to the assessee. It is also found that Assessment Year:2017-18 2 although, the Ld. CIT(A) granted partial relief; however, in respect of the remaining additions, the explanation of the assessee was rejected on the basis of doubts, conjectures, suspicion, and guesswork, without providing reasonable opportunity to the assessee before taking any adverse view. In view of the foregoing, the impugned appellate order of the Ld. CIT(A) is set aside and issue in dispute are restored back to the file of the Assessing Officer with the direction to pass de novo order and in accordance with law, after providing reasonable opportunity to the assessee. The learned Departmental Representative for Revenue was 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 19/02/2026) . Dated: 19/02/2026 Vijay Pal Singh, (Sr. PS) Copy of the order forwarded to :