MUNNA LAL JAIN,SAGAR V. INCOME TAX OFFICER WARD-1, SAGAR

ITA 185/JAB/2024

AI Insights

The case involves Shri Munna Lal Jain, 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 26/09/2019, determining the total income of the assessee at Rs.14,85,598 and making an addition of the same amount. The assessee's appeal to the CIT(A) was dismissed for non-prosecution, leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal found that the assessee was not given a reasonable opportunity to present his case at both the assessment and appellate stages, and thus decided to set aside the CIT(A)'s order and remand the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 771878 (ITAT-JABALPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2025
• 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: DHIRAJ GHAI
• Keywords: Set aside; Opportunity of being heard
• Section: 144

Judgement Text

"I.T.A. No.185/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.185/JAB/2024 Assessment year:2017-18 Shri Munna Lal Jain Shakti Tyre Near Indra Hospital Subhasnagar Ward, SAGAR. PAN:BCFPJ7057Q Vs. Income Tax Officer, Ward-1, Sagar (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.185/JBP/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 13/11/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1070321865(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee is an individual and has not filed his return of income for the year under consideration. The Assessing Officer completed the assessment u/s 144 of the Act 26/09/2019 and determined the total income of the assessee at Rs.14,85,598/- and made an addition of Rs.14,85,598/-. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned appellate order dated 13/11/2024, the assessee’s appeal was dismissed by Appellant by Shri Dhiraj Ghai, C.A. Respondent by Shri N. M. Prasad, Sr.D.R. Printed from counselvise.com I.T.A. No.185/JAB/2024 Assessment Year:2017-18 2 the learned CIT(A) for non-prosecution. The order of learned CIT(A) was 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 without providing reasonable opportunity. Further, he submitted that the assessee was not given reasonable opportunity during assessment proceedings also. He submitted that the issue 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 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 29/08/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:29/08/2025 *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 "