VAIBHAV CHOUDHARY,JABALPUR vs. INCOME TAX OFFICER WARD 1(1), JABALPUR
Facts
The assessee filed a return of income, which was processed under Section 143(1) of the Income Tax Act, resulting in an increased total income. The assessee appealed to the CIT(A), who partly allowed the appeal. The assessee then filed an appeal with the ITAT.
Held
The ITAT set aside the order of the first appellate authority and remanded the issue to the Assessing Officer. The AO was directed to pass a fresh order on the merits of the case after providing the assessee with a reasonable opportunity to be heard.
Key Issues
The key legal issue was whether the first appellate authority passed the order without giving reasonable opportunity to the assessee, necessitating a remand for factual verification.
Sections Cited
Section 143(1)
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.108/JAB/2024 has been filed by the assessee for assessment year 2021-22 against impugned appellate order dated 20/03/2024 (DIN & Order No.ITBA/APL/S/250/2023- 24/1062991714(1) of Addl/Jt. Commissioner of Income Tax (Appeals) [“AddL/JCIT(A)” for short].
(B) The facts of the case, in brief, are that the assessee is an individual and filed his return of income on 15/03/2022 declaring total income of Rs.10,66,380/-. The assessee’s return was processed u/s 143(1) of Income
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Tax Act (“the Act”, for short) and intimation was issued u/s 143(1) of the Act whereby the total income of the assessee was determined at Rs.40,01,330/-. The assessee carried the matter in appeal before learned CIT(A). Vide impugned appellate order dated 20.03.2024, the assessee’s appeal was partly allowed by the learned Addl./Jt. Commissioner of Income Tax (Appeals), the first appellate authority. Now the assessee is in appeal against the aforesaid impugned order dated 20.03.2024.
(C) At the time of hearing, learned Authorized Representative for the assessee submitted that the learned first appellate authority passed order without giving reasonable opportunity to the assessee. He further submitted that the issues in dispute require factual verification at the end of the Assessing Officer, and should be remanded to the file of the Assessing Officer, with the direction to pass appropriate order in accordance with law. The learned Departmental Representative left the decision to the discretion of the Bench. After hearing representative of both sides, and after perusal of materials on record, the impugned order of learned first appellate authority is set aside and issue in dispute is remanded to the file of the Assessing Officer with the direction to pass appropriate order on merits of the case in accordance with law, after providing reasonable opportunity to the assessee. All the grounds of appeal are treated as disposed of in accordance with the aforesaid order.
(D) In the result, the appeal of the assessee stands partly allowed for statistical purposes. (Order pronounced in the open court on 13/02/2026)
Sd/- (ANADEE NATH MISSHRA) Accountant Member Dated: 13/02/2026 sh
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Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T.,