DUHITA PATHAK,JABALPUR vs. INCOME TAX OFFICER WARD-1(2), JABALPUR

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ITA 183/JAB/2024Status: DisposedITAT Jabalpur19 February 2026AY 2018-19Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s order and remanded the issue back to the Assessing Officer. The AO is directed to pass a de novo order on the specific issue of additions, after providing the assessee with a reasonable opportunity to be heard and for factual verification.

What were the facts?

The assessee's income was assessed at Rs. 7,26,284/-, higher than the returned income, due to various additions. The CIT(A) dismissed the assessee's appeal, taking an adverse view due to the non-availability of corporate tax receipt and registered lease deed without providing a reasonable opportunity.

What were the issues?

The key legal issue is whether the CIT(A) erred in dismissing the appeal and taking an adverse view without providing the assessee a reasonable opportunity to present evidence regarding the corporate tax receipt and registered lease deed.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 143(3A),Section 143(3B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI ANADEE NATH MISSHRA

O R D E R (A) This appeal vide 2018-19 against impugned appellate order dated 03.10.2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/109342155(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 25.12.2020 was passed by the Assessing Officer u/s 143(3) read with section 143(3A) & 143(3B) of Income Tax Act, 1961 (“Act”, for short) whereby as against the returned income of Rs.6,08,120; the assessee’s income was assessed at Rs.7,26,284/- (Rounded off to Rs.7,26,280/-) by making various additions. Vide impugned appellate order dated 03.10.2024, the assessee’s appeal was dismissed by the learned CIT(A). (C) On perusal of the impugned order of the Ld. CIT(A), it is found that an adverse view has been taken against the assessee on account of the Assessment Year:2018-19 2 non-availability of the corporate tax receipt and the registered lease deed. However, the Ld. CIT(A) did not provide reasonable opportunity to the appellant assessee before taking any adverse view. The learned Departmental Representative submitted that issues in dispute are required to be further looked into at the end of the Assessing Officer for factual verification; and for this purpose, the matter should be remanded to the Assessing Officer. In view of the foregoing, the impugned appellate order of the Ld. CIT(A) is set aside and issue in dispute regarding addition made in assessment order, is restored back to the file of the Assessing Officer with the direction to pass de novo order on this specific issue, in accordance with law, after providing reasonable opportunity to the assessee. All grounds of appeal are treated as disposed of in accordance with the aforesaid direction. (C) In the result, the appeal is 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 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

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