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Facts
The assessee's appeal against an assessment order passed under Section 143(3) was dismissed by the CIT(A). The assessee contended that the assessment order was passed without adequate opportunity and that the CIT(A) rejected cash books without providing a reasonable chance to furnish desired evidence.
Held
The Tribunal set aside the CIT(A)'s order and restored the issues to the Assessing Officer for a de novo assessment. The Assessing Officer was directed to pass a fresh order in accordance with the law, ensuring reasonable opportunity is provided to the assessee.
Key Issues
The key legal issue was whether the assessee was provided adequate opportunity to present evidence during the assessment and appellate proceedings, particularly regarding the rejection of cash books.
Sections Cited
Section 143(3)
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Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR
Before: SHRI ANADEE NATH MISSHRA
O R D E R has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 11.06.2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1065554642(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, assessment order dated 23.12.2019 was passed by the Assessing Officer u/s 143(3) of Income Tax Act, 1961 (“Act”, for short). The assessee’s appeal against the assessment order was dismissed by the Ld. CIT(A). (C) Representatives of both sides were heard at the time of hearing. Materials on record were perused. At the time of hearing, the Ld. Counsel for the assessee submitted that the assessment order was passed by the Assessing Officer without providing adequate opportunity to the assessee. Further, he submitted that the cash books uploaded by the assessee was rejected by the Ld. CIT(A) and adverse view was taken against the assessee Assessment Year:2017-18 2 on the ground of lack of necessary documentary evidence. However, the Ld. Counsel for the assessee submitted that the assessee was not provided reasonable opportunity to furnish the evidence desired by the Ld. CIT(A). He further submitted that issue in dispute should be restored back to the file of 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 expressed no objection to this, and agreed that issues in dispute need further verification at the end of the Assessing Officer. 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 on this specific issue in accordance with law, after providing reasonable opportunity to the assessee. The learned Departmental Representative was also in agreement with this. All grounds of appeal
are treated as disposed of in accordance with the aforesaid direction. (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 :
1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Jabalpur