GIRISH KURARIYA,JABALPUR V. INCOME TAX OFFICER, JABALPUR

ITA 68/JAB/2025

AI Insights

The case involves Girish Kurariya, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2010-11. The appeal was initially dismissed by the CIT(A) for non-prosecution. The Tribunal noted that both the assessment order and the appellate order were passed ex-parte without proper representation or reasonable opportunity given to the assessee. The Departmental Representative did not object to the restoration of the case to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772464 (ITAT-JABALPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2010-2011
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: REVENUE WAS; ALOK BHURA
• Keywords: Condonation of delay; Set aside; Opportunity of being heard
• Section: 147; 143(3)

Judgement Text

"I.T.A. No.68/JAB/2025 Assessment Year:2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.68/JAB/2025 Assessment year:2010-11 Girish Kurariya 232, Sanjeevani Nagar, Garha. PAN:AJEPK2186Q Vs. Income Tax Officer, Jabalpur (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.68/JBP/2025 has been filed by the assessee for assessment year 2010-11 against impugned appellate order dated 06/07/2022 (DIN & Order No.ITBA/NFAC/S/250/2022-23/1043752367(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 None Respondent by Shri Alok Bhura, Sr. D.R. Printed from counselvise.com I.T.A. No.68/JAB/2025 Assessment Year:2010-11 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 declaring total income of Rs.1,53,550/-. The Assessing Officer processed the return filed by the assessee and passed the assessment order u/s 147 read with section 143(3) of the Act and determined the total income of the assessee at Rs.11,85,088/- by making addition of Rs.10,31,538/-. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned appellate order dated 06/07/2022, the assessee’s appeal was dismissed by the learned CIT(A) for non prosecution. The order of learned CIT(A) was also passed ex-parte qua the appellant assessee. (D) At the time of hearing before the Tribunal, there was no representation from the assessee’s side. In the absence of any representation from the assessee’s side, the learned D.R. for Revenue was heard and the materials on record were perused. On perusal of records, it is seen 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, the assessee was not given reasonable opportunity. In response to a query from Bench, the learned Departmental Representative for Revenue 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. In view of the foregoing, the order of learned CIT(A) Printed from counselvise.com I.T.A. No.68/JAB/2025 Assessment Year:2010-11 3 is set aside and 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. (D) In the result, the appeal is partly allowed for statistical purposes. (Order pronounced in the open court on 28/08/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:28/08/2025 *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 "