ABRAR BEG MIRZA,KHARGONE V. INCOME TAX OFFICER, KHARGONE, KHARGONE

ITA 50/IND/2025

AI Insights

The case involves Abrar Beg Mirza, the assessee, who appealed against the order of the Ld. CIT(A) which confirmed a protective assessment of income at Rs.2,49,150 for the Assessment Year 2015-16. The assessee argued that this amount was also to be assessed for A.Y. 2017-18 under Section 115BBE, and contested the lack of a reasonable opportunity of hearing and the failure to consider details in the assessment records. Both the assessee's representative and the Revenue's representative agreed during the hearing that the matter should be set aside and remanded back to the Ld. CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708452 (ITAT-INDORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH PORWAL
• Assessee Lawyers: VENUS RAWKA
• Keywords: Set aside; Assessment record
• Section: 143(3)

Judgement Text

" Page 1 of 5 आयकर अपीलीय अिधकरण, इंदौर Ɋायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER ITA No.50/Ind/2025 (AY: 2015-16) Abrar Beg Mirza, 9 Mugal Bakery, Industrial Area, Bhadli, Khargone (PAN: BGCPM9126Q) बनाम/ Vs. Income Tax Officer, Khargone (Appellant) (Revenue) Assessee by Shri Venus Rawka, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 10.07.2025 Date of Pronouncement 17.07.2025 आदेश / O R D E R Per Paresh M Joshi, J.M: This is an appeal filed by the assessee Under Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/APL/S/250/2024- 25/1070833292(1) dated 03.12.2024 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year is 2015-16 Abrar Beg Mirza ITA No.50/Ind/2025 - A.Y.2015-16 Page 2 of 5 and the corresponding previous year period is from 01.04.2014 to 31.03.2015. 2. FACTUAL MATRIX 2.1 That as and by way of an assessment order made u/s 143(3) of the Act, income of the assessee was computed at Rs.2,49,150/- on protective basis. The aforesaid assessment order is hereinafter referred to as “impugned assessment order” and same is dated 14.12.2017. 2.2 That the assessee being aggrieved by the aforesaid “impugned assessment order” prefers first appeal u/s 246A of the Act before Ld. CIT(A) who by the “impugned order” has dismissed the appeal of the assessee on grounds stated therein. 2.3 That the assessee being aggrieved by the “impugned order” has preferred the instant second appeal before this Tribunal and has raised following grounds of appeal in Form No.36 against the “impugned order” which are as under:- “1. The Ld. CIT(A) erred in law and facts of the case and confirmed the action of A.O. assessing total income at Rs.2,49,150/- on protective basis and recorded the findings that the same amount shall be assessed on substantive basis during the A.Y. 2017-18. 2. The Ld. CIT(A) erred in law and facts of the case and failed to consider that protective assessment made by Assessing officer 2 for A.Y. 2015-16 and failed that the same amount shall be assessed for A.Y. 2017-18 and tax calculated as applicable of 115BBE. Abrar Beg Mirza ITA No.50/Ind/2025 - A.Y.2015-16 Page 3 of 5 3. That Ld. CIT(A) erred in law and facts of the case and failed to allow reasonable opportunity of hearing and ignored the 3 details and materials available with assessment records, the action therefore made is wrong and illegal on the facts of the case. 4. That Ld. CIT(A) erred in law and facts of the case and failed to examine merits of the case available from portal and assessment order. 5. That the appellant craves to leave, add, alter or amend any of the ground at or before hearing”. 3. Record of Hearing 3.1 The hearing in the matter took place before this Tribunal on 10.07.2025 when the Ld. AR for and on behalf of the assessee appeared before us and interalia contended that the “impugned order” is illegal, not proper and therefore it deserves to be set aside. Our attention was invited to the operative part of the “impugned assessment order” and basis that it was contended that assessed income is computed on protective basis at Rs.2,49,150/-. In so far as Assessment Year 2017-18 is concerned the issue of substantive assessment is pending and the matter is not yet fixed for hearing. Ld. DR appearing for the Revenue too concurred with the views expressed by the Ld. AR. At the fag end of the hearing both the Ld. AR and the Ld. DR agreed that in view of peculiar facts and circumstances of the Abrar Beg Mirza ITA No.50/Ind/2025 - A.Y.2015-16 Page 4 of 5 case it would be fair and just that matter be set aside and issue can be relegated back to Ld. CIT(A). 4. Observations,findings & conclusions. 4.1 We now have to decide the legality, validity and the proprietary of the “Impugned Order” basis records of the case and rival contentions canvassed before us. 4.2 We have carefully perused the records of the case. 4.3 We basis records of the case and after hearing and upon examining the contentions are of the considered opinion that the “impugned order” should be set aside and accordingly we set aside the same as the issue of substantive assessment is still at large as informed to us by both the Ld. AR and the Ld. DR and that final hearing in that regard is pending (supra). Hence we set aside the “impugned order” and direct the assessee to inform the lower authority about the present order of this Tribunal as and when the issue of substantive assessment for Assessment Year 2017-18 comes up for the final hearing. Needless to state that both the Ld. AR as well as the Ld. DR have Abrar Beg Mirza ITA No.50/Ind/2025 - A.Y.2015-16 Page 5 of 5 agreed in the hearing to the aforesaid. Therefore the “impugned order” is set aside as and by way of remand back to the file of Ld. CIT(A) with above direction. 5. Order 5.1 In view of the aforesaid the “impugned order” is set aside as and by way of remand to the file of Ld. CIT(A) on denovo basis with directions as aforesaid. 5.2 In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in open court on 17.07.2025. Sd/- Sd/- (B.M. BIYANI) (PARESH M JOSHI) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore िदनांक / Dated : 17/07/2025 Dev/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order COPY Senior Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore "