KRISHNA GIRI,SIHORA V. INCOMETAX OFFICER WARD1(3), JABALPUR

ITA 81/JAB/2024

AI Insights

The case involves Krishna Giri, the appellant, who did not file his income tax return for the assessment year 2017-18. The Assessing Officer completed the assessment under section 144 of the Income Tax Act on 30/09/2019, determining the total income of the assessee at Rs.4,52,519. This assessment was ex-parte as the assessee did not appear. Aggrieved by this, the assessee appealed to the Commissioner of Income Tax (Appeals), but his appeal was dismissed for non-prosecution, also ex-parte. The assessee then appealed to the Income Tax Appellate Tribunal, which found that the assessee was not given a reasonable opportunity to present his case and thus restored the matter to the Assessing Officer for a de novo assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772428 (ITAT-JABALPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: N. M. PRASAD; .
• Assessee Lawyers: SAPAN USRETHE
• Keywords: Set aside; Opportunity of being heard
• Section: 144

Judgement Text

"I.T.A. No.81/JAB/2024 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.81/JAB/2024 Assessment year:2017-18 Krishna Giri 63, Hirdenagar, Sihora, Jabalpur. PAN:BFZPG4269J Vs. Income Tax Officer Ward-1(3), Jabalpur (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.81/JBP/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 23/11/2023 (DIN & Order No.ITBA/APL/S/250/2023-24/1058190362(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee has not filed his return of income for the year under consideration. The Assessing Officer completed the assessment u/s 144 of the Act 30/09/2019 and determined the total income of the assessee at Rs.4,52,519/-. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned appellate order dated 23/11/2023, the assessee’s appeal was dismissed by Appellant by Shri Sapan Usrethe, Advocate Respondent by Shri N. M. Prasad, Sr. D.R. 1 Printed from counselvise.com I.T.A. No.81/JAB/2024 Assessment Year:2017-18 2 the learned CIT(A) for non proseccution. The order of learned CIT(A) was also passed ex-parte qua the appellant assessee. (C) At the time of hearing, the learned A.R. for the assessee submitted that impugned appellate order of the learned CIT(A), was 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 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 "