MRITYUNJAYA KUMAR,SAGAR V. ACIT, SAGAR

ITA 145/JAB/2024

AI Insights

The case involves Mrityunjaya Kumar, the appellant, contesting an ex parte assessment order for the assessment year 2017-18, initially passed by the Assessing Officer under section 144 of the Income Tax Act, 1961. The appellant's subsequent appeal was partly allowed by the CIT(A), but some additions were upheld based on doubts and conjectures without a reasonable opportunity for the appellant to explain. The Tribunal found that the assessment order was passed without providing a reasonable opportunity to the assessee, leading to the setting aside of the CIT(A)'s order and remanding the matter back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837588 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 12 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: 06-09-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: N. M. PRASAD
• Keywords: Set aside
• Section: 144

Judgement Text

"I.T.A. No.145/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.145/JAB/2024 Assessment Year:2017-18 Mrityunjaya Kumar H-1, Makronia, Gitanjali Apartment, Neha Nagar, Sagar, Madhya Pradesh-470004. PAN:ADKPK8223G Vs. ACIT-Sagar Aaykar Bhawan, 5, Civil Lines, Sagar (MP)-470001. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.145/JAB/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 17.05.2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1064973986(1) of Ld. Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that in this case, ex parte order dated 17.12.2019 was passed by the Assessing Officer u/s 144 of Income Tax Act, 1961 (“Act”, for short). The assessee’s appeal against the assessment order was partly allowed by the Ld. CIT(A). (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 side, the learned D.R. for Revenue was heard. It is found that on perusal of the records that the assessment order is an ex parte order passed without providing reasonable opportunity to the assessee. It is also found that Appellant by None Respondent by Shri N. M. Prasad, Sr. DR-1 Printed from counselvise.com I.T.A. No.145/JAB/2024 Assessment Year:2017-18 2 although, the Ld. CIT(A) granted partial relief; however, in respect of the remaining additions, the explanation of the assessee was rejected on the basis of doubts, conjectures, suspicion, and guesswork, without providing reasonable opportunity to the assessee before taking any adverse view. In view of the foregoing, the impugned appellate order of the Ld. CIT(A) is set aside and issue in dispute are restored back to the file of the Assessing Officer with the direction to pass de novo order and in accordance with law, after providing reasonable opportunity to the assessee. The learned Departmental Representative for Revenue was 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) 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 "