DUHITA PATHAK,JABALPUR V. INCOME TAX OFFICER WARD-1(2), JABALPUR

ITA 183/JAB/2024

AI Insights

The case involves an appeal by Duhita Pathak, representing Central India Kidney Hospital, against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment year 2018-19. The original assessment by the Income Tax Officer (ITO) increased the assessed income from Rs.6,08,120 to Rs.7,26,284, leading to the appeal. The CIT(A) dismissed the appeal without providing a reasonable opportunity to the appellant, which was a key point of contention. The Tribunal found that the CIT(A) had not adequately considered the appellant's submissions regarding the non-availability of the corporate tax receipt and the registered lease deed, and thus remanded the matter back to the Assessing Officer for a thorough re-examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838702 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 29-11-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL PADHA; JC
• Keywords: Set aside
• Section: 143(3)

Judgement Text

"I.T.A. No.183/JAB/2024 Assessment Year:2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.183/JAB/2024 Assessment Year:2018-19 Duhita Pathak Central India Kidny Hospital, 1572, Wright Town, Jabalpur- 482002. PAN:AIYPP3384N Vs. Income Tax Officer Ward-1(2), Jabalpur, Aayakar Bhawan, Napier Town, Jabalpur-482001. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.183/JAB/2024 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 03.10.2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/109342155(1) of Ld. Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that in this case assessment order dated 25.12.2020 was passed by the Assessing Officer u/s 143(3) read with section 143(3A) & 143(3B) of Income Tax Act, 1961 (“Act”, for short) whereby as against the returned income of Rs.6,08,120; the assessee’s income was assessed at Rs.7,26,284/- (Rounded off to Rs.7,26,280/-) by making various additions. Vide impugned appellate order dated 03.10.2024, the assessee’s appeal was dismissed by the learned CIT(A). (C) On perusal of the impugned order of the Ld. CIT(A), it is found that an adverse view has been taken against the assessee on account of the Appellant by None Respondent by Shri Rahul Padha, JC-2 Printed from counselvise.com I.T.A. No.183/JAB/2024 Assessment Year:2018-19 2 non-availability of the corporate tax receipt and the registered lease deed. However, the Ld. CIT(A) did not provide reasonable opportunity to the appellant assessee before taking any adverse view. The learned Departmental Representative submitted that issues in dispute are required to be further looked into at the end of the Assessing Officer for factual verification; and for this purpose, the matter should be remanded to the Assessing Officer. In view of the foregoing, the impugned appellate order of the Ld. CIT(A) is set aside and issue in dispute regarding addition made in assessment order, is restored back to the file of the Assessing Officer with the direction to pass de novo order on this specific issue, in accordance with law, after providing reasonable opportunity to the assessee. All grounds of appeal are treated as disposed of in accordance with the aforesaid direction. (C) In the result, the appeal is partly allowed for statistical purposes. (Order pronounced in the open court on 19/02/2026) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated: 19/02/2026 Vijay Pal Singh, (Sr. PS) 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 "