MAYANK JAIN,SAGAR V. INCOME TAX OFFICER, SAGAR

ITA 197/JAB/2024

AI Insights

The case involves Shri Mayank Jain, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] dated 25/07/2024, which had dismissed his earlier appeal ex-parte for non-prosecution. The original assessment by the Income Tax Officer (ITO) included disallowances and additions under various sections of the Income Tax Act, leading to a total income assessment of Rs.45,08,792 for the year 2017-18. The appellant contested that both the assessment order and the CIT(A)'s order were passed ex-parte without a reasonable opportunity for him to present his case. The Tribunal, considering the submissions and the lack of objection from the Departmental Representative, decided to set aside the CIT(A)'s order and remand the matter back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775170 (ITAT-JABALPUR)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 20-12-2024
• 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: 147; 69

Judgement Text

"I.T.A. No.197/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.197/JAB/2024 Assessment year:2017-18 Shri Mayank Jain Dalpatpur, Tehsil Banda, Sagar. PAN:AREPJ7302F Vs. Income Tax Officer, Ward-1, Sagar (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.197/JBP/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 25/07/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1067032418(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The Assessing Officer passed assessment order u/s 147 read with section 144/144B of the Act on 26/09/2021 and determined the total income of the assessee at Rs.45,08,792/- by disallowing Rs.45,463/- claimed by the assessee under Chapter VIA of the Act and making a further addition of Rs.30,00,000/- under section 69 of the Act. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide order dated 25/07/2024, the assessee’s appeal was dismissed by the learned CIT(A) ex-parte for non- prosecution. Being aggrieved further, the assessee has filed the present Appellant by Shri Sapan Usrethe, Advocate Respondent by Shri N. M. Prasad, Sr. D.R. 1 Printed from counselvise.com I.T.A. No.197/JAB/2024 Assessment Year:2017-18 2 appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). (C) At the time of hearing, the learned Counsel for the assessee submitted 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, 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 the issues in dispute are 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 01/09/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:01/09/2025 *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 "