JOGENDRA LAL KHANNA,NAINITAL V. INCOME TAX OFFICER, BAJPUR

ITA 909/SRT/2025

AI Insights

The case involves Sh. Jogendra Lal Khanna, the appellant, against the Income Tax Officer, Udham Singh Nagar, Uttarakhand, the respondent, concerning the assessment year 2017-18. The appeal was initially heard by the Commissioner of Income Tax (Appeals)/NFAC, who proceeded ex-parte against the assessee, affirming the Assessing Officer's disallowance/addition. The Tribunal observed that the assessee did not appear, nor did they provide any explanation or evidence to support their case during the appeal. Considering the circumstances, the Tribunal decided to remand the case back to the CIT(A)/NFAC for a fresh decision, emphasizing that the taxpayer must prove their case at their own risk and responsibility.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834507 (ITAT-DEHRADUN)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 28-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN “SMC” BENCH, DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No.909/SRT/2025 Assessment Year: 2017-18 Sh. Jogendra Lal Khanna, C/o- Hotel Lake Side Inn, Mall Road, Nainital, Uttarakhand Vs. Income Tax Officer, Udham Singh Nagar, Uttarakhand PAN: AETPK5611A (Appellant) (Respondent) ORDER PER SATBEER SINGH GODARA, JM: This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/Addl/JCIT(A)- 1, Surat’s DIN and order No. ITBA/APL/S/250/2025- 26/1078040670(1), dated 30.06.2025, involving proceedings under sections 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Assessee by None Department by Sh. A.S. Rana, Sr. DR Date of hearing 16.01.2026 Date of pronouncement 06.02.2026 Printed from counselvise.com ITA No.909/SRT/2025 2 | P a g e Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. 2. It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC in its order has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowance/addition herein. 3. The Revenue argues during the course of hearing in support of CIT(A)/NFAC’s finding that the assessee had not filed any explanation or evidence supporting it’s case. 4. We have given our thoughtful consideration to the foregoing rival stands and is of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, auditor and the arguing counsel could not be altogether ruled out. 5. Faced with this situation, in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the CIT(A)/NFAC for it’s afresh appropriate adjudication, within three effective Printed from counselvise.com ITA No.909/SRT/2025 3 | P a g e opportunities subject to a rider that the taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly. 6. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 6th February, 2026 Sd/- Sd/- (MANISH AGARWAL) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 6th February, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "