SHASHI KANT MISHRA,MANDLA vs. INCOME TAX OFFICER, MANDLA
Facts
The assessee, an individual, filed a nil return declaring agricultural income. The AO assessed the total income at Rs. 26,57,824 under Section 144. The CIT(A) dismissed the assessee's appeal.
Held
The ITAT set aside the CIT(A)'s order and restored the matter to the AO for a de novo assessment. The tribunal directed the AO to provide a reasonable opportunity to the assessee and pass a fresh order on merits.
Key Issues
The key legal issue was whether the assessee was provided a reasonable opportunity to be heard by the lower authorities before the assessment order was passed.
Sections Cited
Section 144
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.6/JAB/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 18/11/2024 (DIN & Order No.ITBA/NFAC/S/250/2024-25/1070406046(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 14/02/2018 electronically declaring total income of Rs. Nil (Agricultural Income Rs. 26,57,824/-). The Assessing Officer passed assessment order dated 20.06.2019 under section 144 of
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Income Tax Act and determined the total income of the assessee at Rs.26,57,824/- (Rounded off to Rs. 26,57,820/-). The assessee carried the matter in appeal before learned CIT(A). Vide impugned appellate order dated 18/11/2024, the assessee’s appeal was dismissed by the learned CIT(A). Now the assessee is in appeal before the Income Tax Appellate Tribunal (ITAT).
(C) At the time of hearing, learned Authorized Representative for the assessee submitted that the Assessing Officer as well as the learned CIT(A) have not given reasonable opportunity to the assessee. He further submitted that the issues in dispute should be restored back to the file of the Assessing Officer, with the direction to pass de novo order. The learned Departmental Representative supported the orders of learned CIT(A) and the Assessing Officer; but left the decision to the discretion of the Bench. After hearing both sides, the order of learned CIT(A) is set aside and issue in dispute is restored back to the file of the Assessing Officer, with the direction to pass de novo assessment order on merits of the case in accordance with law, after providing reasonable opportunity to the assessee.
(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.,