MANISH KUMAR GUPTA,NARSINGHPUR V. INCOME TAX OFFICER WARD, NARSINGHPUR

ITA 1/JAB/2025

AI Insights

The case involves Manish Kumar Gupta, the appellant, who contested the assessment order for the year 2017-18, which significantly increased his declared income from Rs. 1,91,200 to Rs. 16,91,200, adding Rs. 15,00,000 to his income. The addition was primarily due to the Assessing Officer's unfavorable consideration of the appellant's submissions regarding agricultural income, which had been regularly declared in previous years. Both the initial assessment and the subsequent appellate order by the CIT(A) were challenged for not providing a reasonable opportunity to the assessee to present his case. The Tribunal agreed with the appellant's contention and directed a re-assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838704 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 01-01-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAHUL PADHA; JC
• Keywords: Set aside

Judgement Text

"I.T.A. No.1/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.1/JAB/2025 Assessment Year:2017-18 Manish Kumar Gupta 24, Gandhi Ward, Kandeli, Narsinghpur, Madhya Pradesh, India-487001. PAN:AFPPG7440E Vs. Income Tax Officer, Narsinghpur Ward, Narsinghpur, Trimurti Nagar, Housing Board Colony, Narsinghpur-487001. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.1/JAB/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 11.11.2024 (DIN & Order No.ITBA/NFAC/S/250/2024-25/1070240637(1) of Ld. Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) In this case, assessment order dated 21.11.2019 was passed by the Assessing Officer whereby the assessee’s total income was determined at Rs.16,91,200/- as against returned income of Rs.1,91,200/-. The Assessing Officer made an addition of Rs.15,00,000/- to the income returned by the assessee. The assessee’s appeal against the assessment order was dismissed by the Ld. CIT(A) vide impugned appellate order dated 11.11.2024. This present appeal has been filed against the aforesaid impugned appellate order dated 11.11.2024. (C) At the time of hearing before us there was no representation from the assessee’s side. In the absence of any representation from the assessee’s Appellant by None Respondent by Shri Rahul Padha, JC-2 Printed from counselvise.com I.T.A. No.1/JAB/2025 Assessment Year:2017-18 2 side, the learned D.R. for Revenue was heard. He placed reliance on the assessment order and the impugned appellate order of the Ld. CIT(A); but left the decision to the discretion of the Bench. On perusal of the assessment order, it is found that the assessee has been regularly declaring agricultural income in earlier years as well. However, in the present assessment order, addition is the result of the fact that the assessee’s submissions with regard to agricultural income were not considered favourably by the Assessing Officer in entirety. Further, the assessee’s submissions were rejected without affording reasonable opportunity to the assessee. The impugned appellate order passed by the Ld. CIT(A) was also passed without providing reasonable opportunity to the assessee. In view of the foregoing, the impugned appellate order of the Ld. CIT(A) is set aside and issue in dispute regarding are restored back to the file of the Assessing Officer with the direction to pass de novo order and on this specific issue in accordance with law, after providing reasonable opportunity to the assessee. The learned Departmental Representative was also in agreement with this at the time of hearing. All grounds of appeal are treated as disposed of in accordance with the aforesaid order. (D) 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) Printed from counselvise.com I.T.A. No.1/JAB/2025 Assessment Year:2017-18 3 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 "