AYODHYA PRASAD DWIVEDI,SIDHI V. INCOMETAX OFFICER WARD 2, , REWA

ITA 98/JAB/2024

AI Insights

The case involves Shri Ayodhya Prasad Dwivedi, the appellant, who did not file his income tax return for the assessment year 2017-18. The Assessing Officer, under section 144 of the Income Tax Act, completed the assessment ex-parte, determining the total income at Rs.10,00,000. The appellant's subsequent appeal was dismissed by the JCIT(A) for non-prosecution, also ex-parte. The appellant filed an appeal against this decision, which was admitted after the delay was condoned. The Tribunal found that both the initial assessment and the appellate proceedings did not provide reasonable opportunities to the appellant, leading to the decision to set aside the JCIT(A)'s order and remand the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 771881 (ITAT-JABALPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: N. M. PRASAD; .
• Assessee Lawyers: SAPAN USRETHE
• Keywords: Condonation of delay; Set aside; Opportunity of being heard
• Section: 144

Judgement Text

"I.T.A. No.98/JAB/2024 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.98/JAB/2024 Assessment year:2017-18 Shri Ayodhya Prasad Dwivedi Bhanwari, Bahari, SIDHI PAN:ARHPD8867G Vs. Income Tax Officer, Ward-2, Rewa. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.98/JBP/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 15/03/2024 (DIN & Order No.ITBA/APL/S/250/2023-24/1062703228(1) of Joint Commissioner of Income Tax (Appeals) [“JCIT(A)” for short]. (B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Appellant by Shri Sapan Usrethe, Advocate Respondent by Shri N. M. Prasad, Sr. D.R. 1 Printed from counselvise.com I.T.A. No.98/JAB/2024 Assessment Year:2017-18 2 Representative for Revenue did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and in specific facts and circumstances of the present appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) The facts of the case, in brief, are that the assessee has not filed his return of income for the year under consideration. The Assessing Officer completed the assessment u/s 144 of the Act 18/09/2019 and determined the total income of the assessee at Rs.10,00,000/-. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Vide impugned appellate order dated 15/03/2024, the assessee’s appeal was dismissed by the learned JCIT(A) for non prosecution. The order of learned JCIT(A) was also passed ex-parte qua the appellant assessee. (D) At the time of hearing, the learned A.R. for the assessee submitted that impugned appellate order of the learned JCIT(A), was passed ex-parte qua the appellant assessee without providing reasonable opportunity to the appellant assessee. Further, he submitted that the assessee was not given reasonable opportunity during assessment proceedings also. He submitted that the issue in dispute may be restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee. The learned Departmental Representative expressed no objection to this, and left the matter to the discretion of Bench. In view of the foregoing, and considering the submissions made; the order of learned JCIT(A) is set aside and issues in dispute are restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in Printed from counselvise.com I.T.A. No.98/JAB/2024 Assessment Year:2017-18 3 accordance with law after providing reasonable opportunity of being heard to the assessee. (E) In the result, the appeal is partly allowed for statistical purposes. (Order pronounced in the open court on 29/08/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:29/08/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Jabalpur Printed from counselvise.com "