PARAMJIT SINGH,JABALPUR vs. INCOME TAX OFFICER WARD 2(3), JABALPUR
Facts
The assessee filed a return of income of Rs. 2,53,000, which the AO enhanced to Rs. 5,22,570. The CIT(A) partly allowed the assessee's appeal. The assessee then appealed to the ITAT, arguing that the CIT(A) order was passed without providing a reasonable opportunity.
Held
The ITAT set aside the CIT(A)'s order and restored the issues to the CIT(A) with a direction to pass a fresh speaking order after providing the assessee a reasonable opportunity of being heard. All grounds of appeal were disposed of accordingly.
Key Issues
The key legal issue was whether the CIT(A) passed the appellate order without providing a reasonable opportunity to the assessee, thereby violating principles of natural justice.
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.123/JAB/2024 has been filed by the assessee for assessment year 2011-12 against impugned appellate order dated 17/05/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1060974279(1) of National Faceless Appeal Centre [“NFAC” for short].
(B) The facts of the case, in brief, are that the assessee is an individual and filed his return of income on 01/11/2011 declaring total income of Rs. 2,53,000/-. Assessment order was passed by the Assessing Officer (‘Assessing Officer’, for short) whereby the assessee’s total income was
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determined at Rs.5,22,570/- (Rounded off to Rs. 5,22,570/-) as against returned income of Rs. 2,53,000/-. The assessee carried the matter in appeal before learned CIT(A). Vide impugned appellate order dated 17/05/2024, the assessee’s appeal was partly allowed by the learned CIT(A). Now the assessee is in appeal before the Income Tax Appellate Tribunal (ITAT).
(C) At the time of hearing, the learned counsel for the assessee submitted that the impugned appellate order was passed without providing reasonable opportunity to the assessee. He further submitted that the issues in dispute should be restored back to the file of the learned CIT(A) with the direction to pass fresh order, after providing reasonable opportunity to the assessee. The learned Sr. D.R. for the Revenue left the matter to the discretion of the Bench.
(D) After hearing both sides, and upon perusal of the impugned appellate order dated 17/05/2024 of learned CIT(A) is set aside, and issues in dispute are restored back to the file of learned CIT(A) with the direction to pass de novo speaking order in accordance with law after providing reasonable opportunity of being heard to the assessee. All the grounds of appeal are treated as disposed of in accordance with the aforesaid direction.
(E) 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.,