BALA PRASAD PATEL ,CHHATARPUR V. INCOME TAX OFFICER, CHHATARPUR

ITA 139/JAB/2024

AI Insights

The case involves Shri Bala Prasad Patel, the appellant, who contested the appellate order of the CIT(A) regarding the assessment year 2011-12. The original assessment by the Income Tax Officer increased the declared income from Rs.1,90,824 to Rs.5,90,820. The CIT(A) dismissed the appeal ex-parte, leading to the current appeal before the Income Tax Appellate Tribunal. The appellant's representative argued that the CIT(A) had not provided sufficient time and opportunity for the assessee to present his case. The Senior Departmental Representative did not object to the request for a de novo hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775169 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 12-08-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: N. M. PRASAD; .
• Assessee Lawyers: DHIRAJ GHAI
• Keywords: Condonation of delay; Set aside; Opportunity of being heard

Judgement Text

"I.T.A. No.139/JAB/2024 Assessment Year:2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.139/JAB/2024 Assessment year:2011-12 Shri Bala Prasad Patel Ward No. 12, Mohalla Thakur Bab, Village Satai, Bajawar, Chhatarpur. PAN:BCOPP4664A Vs. Income Tax Officer, Chhatarpur (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.139/JBP/2024 has been filed by the assessee for assessment year 2011-12 against impugned appellate order dated 08/03/2023 (DIN & Order No.ITBA/NFAC/S/250/2022- 23/1050521205(1) of Commissioner of Income Tax (Appeals) [“CIT(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 Appellant by Shri Dhiraj Ghai, C.A. Respondent by Shri N. M. Prasad, Sr. D.R. 1 Printed from counselvise.com I.T.A. No.139/JAB/2024 Assessment Year:2011-12 2 delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental 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 filed his return of income for the year under consideration disclosing income of Rs.1,90,824/-. The Assessing Officer completed the assessment u/s 147/143(3) of the Act 30/12/2018 and determined the total income of the assessee at Rs.5,90,820/-. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned appellate order dated 08/03/2023, the assessee’s appeal was dismissed by the learned CIT(A). The order of learned CIT(A) was passed ex-parte qua the appellant assessee. (D) The assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). At the time of hearing, Learned A.R. for the assessee submitted that the learned CIT(A) passed impugned order without affording sufficient time and opportunity to the assessee. In view of the foregoing, learned AR for the assessee submitted, the impugned order of learned CIT(A) should be set aside and the issues in dispute should be restored back to the file of learned CIT(A) with the direction to pass fresh order in accordance with law after providing reasonable opportunity to the assessee. The learned Sr. D.R. for the Revenue did not express any objection to this, and left the matter to the discretion of the Bench. In view of the submissions made, the impugned appellate order of learned CIT(A) is set aside and issues in dispute are Printed from counselvise.com I.T.A. No.139/JAB/2024 Assessment Year:2011-12 3 restored back to the file of learned CIT(A) with the direction to pass de novo order, in accordance with law, after providing reasonable opportunity of being heard to the assessee. (E) In the result, the appeal of the assessee is partly allowed for statistical purposes. (Order pronounced in the open court on 01/09/2025 Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:01/09/2025 *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 "