AMRA RAM KUMAWAT,JODHPUR V. DCIT, CENTRAL CIRCLE-1, JODHPUR

ITA 383/JODH/2024

AI Insights

The case involves Amra Ram Kumawat, the appellant, who appealed against the order of the Learned Commissioner of Income-tax (Appeals), Jaipur-5, which was passed under section 250 of the Income-tax Act, 1961 for the Assessment Year 2015-16. The initial order by the Assistant Commissioner of Income-tax, DC Cent.Cir.1, Jodhpur, was under section 147 read with section 144 of the Act, which added an amount of Rs.1,90,46,238 under different heads to the assessee's income. The appeal to the CIT(A) was passed ex-parte, leading to the current appeal. The Tribunal found that the assessee was not given a reasonable opportunity to represent his case, thus restoring the matter to the JAO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716951 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 13-05-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE AMIT KOTHARI; REVENUE BRIJ LAL MEENA; ADDL
• Keywords: Opportunity of being heard; Additional evidence; Reasonable cause
• Section: 147

Judgement Text

"1 ITA No383/Jodh/2024 Amra Ram Kumawat IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A No.383 /Jodh/2024 (Assessment Year: 2015-16) Amra Ram Kumawat B-107, Shastri Nagar, Jodhpur- 342 001 PAN : AAVPK9064B vs DCIT, Central Circle-1, Jodhpur Date of hearing 20/08/2025 Date of pronouncement 2208/2025 O R D E R Per Bench: The instant appeal of the assessee was filed against the order of the Learned Commissioner of Income-tax (Appeals), Jaipur-5[for brevity, ‘Ld.CIT(A)] order passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) for Assessment Year 2015-16, date of order 02/05/2024. The impugned order emanated from the order of the Ld.Assistant Commissioner of Income-tax, DC Cent.Cir.1, Jodhpur [for brevity, the “AO”] order passed under section 147 r.w.s. 144 of the Act, date of order 09/03/2022. 2. The Ld.AR argued and stated that an addition under different heads amount to Rs.1,90,46,238/- was made by the Ld.AO. the aggrieved assessee filed an appeal before the Ld. CIT(A). The Ld.CIT(A) issued the notice on Present for Assessee Shri Amit Kothari, CA Present for Revenue Shri Brij Lal Meena, Addl CIT-DR Printed from counselvise.com 2 ITA No383/Jodh/2024 Amra Ram Kumawat different dates, but finally, the appeal order was passed exparte without considering the merit of the case. The Ld.AR stated that the reasonable opportunity was denied to the assessee to represent his case before the revenue authorities. 3. The Ld.DR argued and fully stands in favour of the orders of the revenue authorities. 4. Having considered the totality of facts and circumstances, we are of the view that the Ld. AR has demonstrated reasonable cause for the non- submission of documents before the Ld. CIT(A)& Ld. AO. It is also evident that during the assessment proceedings, the assessee was not granted sufficient opportunity. Nevertheless, the assessment was completed under section 144 of the Act. Accordingly, in the interest of justice, we deem it appropriate to restore the matter to the file of the Ld. Jurisdictional Assessing Officer (in short, JAO). The assessee is directed to furnish all relevant documents and additional evidence, if any, before the Ld. JAO. The Ld. JAO shall consider all such documents and evidence in accordance with law and decide the matter afresh after granting a reasonable opportunity of being heard to the assessee.We make it clear that we have not expressed any opinion on the merits of the case, so as not to prejudice the proceedings before the appellate authority. It is further directed that the assessee shall be diligent and fully cooperative in the set-aside proceedings to ensure expeditious disposal of the assessment. Accordingly, the matter is restored to the file of the Ld. JAO for fresh adjudication. Printed from counselvise.com 3 ITA No383/Jodh/2024 Amra Ram Kumawat 5. In the result, the appeal of the assessee bearing ITA No.383/Jodh/2024 is allowed for statistical purpose. Order pronounced in the open court on 22nd August, 2025 Sd/- sd/- (DR.MITHA LAL MEENA) (ANIKESH BANERJEE) ACCOUNTANT MEMBER JUDICIAL MEMBER Jodhpur, Dt : 22 August, 2025 Pavanan Copy of the Order forwarded to: 1. अपीलाथŎ/The Appellant , 2. Ůितवादी/ The Respondent. 3. आयकरआयुƅ CIT 4. िवभागीयŮितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Jodhpur 5. गाडŊफाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar), ITAT, Jodhpur Printed from counselvise.com "