PARAMJIT SINGH,JABALPUR vs. INCOME TAX OFFICER WARD 2(3), JABALPUR

ITA 123/JAB/2024Status: DisposedITAT Jabalpur13 February 2026AY 2011-12Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

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.

What were the 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.

What were the 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 Assessment Year:2011-12 2

determined at Rs.5,22,570/- (Rounded off to Rs. 5,22,570/-) as against returned income of Rs. 2,53,000/-. The assesse

The order continues below.

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