DEEPAK KUMAR LALWANI,JABALPUR V. INCOME TAX OFFICER WARD-3, KATNI

ITA 77/JAB/2025

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The case involves Shri Deepak Kumar Lalwani, the appellant, who contested the assessment order for the year 2017-18, which was initially passed ex-parte by the Assessing Officer, adding Rs.14,52,000 to his income under section 69A of the Income Tax Act. The appellant's subsequent appeal to the CIT(A) was also dismissed ex-parte, leading to the filing of the current appeal before the Income Tax Appellate Tribunal. The Tribunal found that both the assessment and the appellate orders were passed without providing the appellant a reasonable opportunity to be heard, which is a fundamental right under the law. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the matter back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775091 (ITAT-JABALPUR)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 28-03-2025
• 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.77/JAB/2025 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.77/JAB/2025 Assessment year:2017-18 Shri Deepak Kumar Lalwani, A/301, 3rd Floor, APR Colony, Bilhari Aakarsh Paradise Bilheri, Jabalpur. PAN:AEWPL8201L Vs. Income Tax Officer, Ward-3, Katni (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.77/JBP/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 21/11/2023 (DIN & Order No.ITBA/NFAC/S/250/2023-24/1058118054(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 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.77/JAB/2025 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 filed his return of income on 12/03/2018 declaring total income of Rs.3,00,000/-. The Assessing Officer passed assessment order u/s 144 of the Act on 13/11/2019 and determined the total income of the assessee at Rs.17,52,000/- by making addition of Rs.14,52,000/- under section 69A of the Act. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide order dated 21/11/2023, the assessee’s appeal was dismissed by the learned CIT(A) ex-parte. Being aggrieved further, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). (D) At the time of hearing, the learned Counsel for the assessee submitted that the assessment order as well as the impugned appellate order of the learned CIT(A), both were passed ex-parte qua the appellant assessee. Further, he submitted that the assessee was not given reasonable opportunity. He submitted that the issues 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 CIT(A) is set aside and the issues in dispute are restored back to the file of the Assessing Officer with the Printed from counselvise.com I.T.A. No.77/JAB/2025 Assessment Year:2017-18 3 direction to pass de novo assessment order in 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 02/09/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:02/09/2025 *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 "