MRITYUNJAYA KUMAR,SAGAR vs. ACIT, SAGAR

ITA 145/JAB/2024Status: DisposedITAT Jabalpur19 February 2026AY 2017-18Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)2 pages
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What did the Tribunal hold?

The ITAT set aside the CIT(A)'s order and restored the matter to the Assessing Officer for a de novo assessment. The tribunal directed the AO to pass a fresh order in accordance with the law, ensuring the assessee is given a reasonable opportunity to be heard.

What were the facts?

The Assessing Officer passed an ex parte assessment order under Section 144 of the Income Tax Act, 1961, for AY 2017-18. The CIT(A) partly allowed the assessee's appeal, but rejected remaining additions based on doubts without providing reasonable opportunity.

What were the issues?

The key legal issue was the denial of reasonable opportunity to the assessee, leading to an ex parte assessment and subsequent appellate order based on conjectures.

Which sections of the Income-tax Act were involved?

Section 144

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.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.

The order continues below.

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