ITAT Jabalpur Judgments — September 2025

The Tribunal noted that both the assessment order and the CIT(A)'s order were passed ex-parte without providing a reasonable opportunity to the assessee. The Tribunal set aside the CIT(A)'s order and restored the issues to the Assessing Officer for a de novo assessment.

The ITAT condoned the delay in filing the appeal. The Tribunal set aside the CIT(A)'s order and restored the issue to the CIT(A) for a de novo assessment after providing a reasonable opportunity to the assessee and ensuring adherence to Section 250(6).

The Tribunal held that the CIT(A) was bound to pass a speaking order on merits after giving a reasonable opportunity to the assessee. Since this was not done, the impugned order was set aside.

The Tribunal condoned the delay in filing the appeal. The Tribunal noted that both the assessment order and the CIT(A)'s order were passed ex-parte, and the assessee was not given a reasonable opportunity to be heard. Therefore, the Tribunal set aside the order of the CIT(A) and restored the issues to the Assessing Officer for a de novo assessment.

The delay in filing the appeal was condoned. The ex-parte order of the CIT(A) was set aside, and the issues were restored back to the file of the CIT(A) to pass a de novo order after providing a reasonable opportunity of being heard to the assessee.

The Tribunal noted that both the assessment order and the CIT(A)'s order were passed ex-parte without giving the assessee a reasonable opportunity. The Tribunal set aside the CIT(A)'s order and restored the issues to the Assessing Officer for a de novo assessment.