KRISHNA KUMAR GUPTA,BALAGHAT vs. INCOME TAX OFFICER, BALAGHAT
Facts
The assessee did not file a return for AY 2018-19, leading to an ex-parte assessment by the AO under sections 147 read with 144/144B, determining an income of Rs. 60,18,712. The CIT(A) dismissed the assessee's appeal for non-prosecution, also ex-parte.
Held
The ITAT condoned the delay in filing the appeal and, noting that both lower orders were ex-parte, set aside the CIT(A)'s order. The tribunal restored the issues to the AO for a de novo assessment, directing that the assessee be given a reasonable opportunity of being heard.
Key Issues
The key legal issues were the validity of ex-parte assessments and appellate orders, and the condonation of delay in filing an appeal before the ITAT.
Sections Cited
Section 147, Section 144, Section 144B, Section 253(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JABALPUR BENCH “DB”, JABALPUR
Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA
I.T.A. No.73/JAB/2025 Assessment Year:2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “DB”, JABALPUR BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.73/JAB/2025 Assessment year:2018-19 Krishna Kumar Gupta Vs. Income Tax Officer Ward Gupta Medical Stores, Subhash Balaghat 2nd Chowk, Balaghat, Madhya Flor, E-Ramp, Jawaharlal Pradesh-481001. Nehru Stadium, New Delhi PAN:ADAPG6422D (Balaghat Road, Balaghat-481001. (Appellant) (Respondent) Appellant by None Respondent by Shri Rahul Padhya, JC-2 O R D E R PER ANADEE NATH MISSHRA, A.M. (A) This appeal vide I.T.A. No.73/JAB/2025 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 16.07.2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1066756089(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the
I.T.A. No.73/JAB/2025 Assessment Year:2018-19 2 foregoing, and in specific facts and circumstances of the present appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing.
(C) The facts of the case, in brief, are that the assessee is an individual and has not filed his return of income for A.Y. 2018-19. The Assessing Officer completed the assessment and passed order dated 13.03.2023 u/s 147 read with section 144/144B of the Act and determined the total income of the assessee at Rs.60,18,712/- by making various additions. Aggrieved, the assessee filed appeal before the learned CIT(A) who also dismissed the appeal of the assessee for non prosecution.
(D) 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. On perusal of records, it is seen that the assessment order as well as the impugned appellate order of the learned CIT(A), both were passed ex-parte qua the appellant assessee; without the assessee being given reasonable opportunity. In response to a query from Bench, the learned Departmental Representative for Revenue submitted that the issues in dispute regarding aforesaid additions may be restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee. In view of the foregoing, and in the specific facts and circumstances of the present case, the order of learned CIT(A) is set aside and the issues in dispute regarding the additions made are restored back to the file of the Assessing Officer with the direction to pass de novo assessment order on these specific issues in accordance with law after providing reasonable
I.T.A. No.73/JAB/2025 Assessment Year:2018-19 3 opportunity of being heard to the assessee. All grounds of appeal are treated as disposed of in accordance with the aforesaid order.
(E) 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/. Sd/. (KUL BHARAT) (ANADEE NATH MISSHRA) Vice President 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
