PARMANAND NAGWANI,KATNI V. INCOME TAX OFFICER, KATNI

ITA 113/JAB/2024

AI Insights

The case involves Parmanand Nagwani, the appellant, who filed appeals against the orders of the Commissioner of Income Tax (Appeals) for the assessment years 2013-14, 2015-16, and 2016-17. The appeals were initially dismissed by the CIT(A) for want of prosecution, leading to the filing of appeals in the Income Tax Appellate Tribunal. The appellant argued that the CIT(A) had not provided sufficient time and opportunity to present his case and failed to pass a speaking order on merits, violating the provisions of section 250(6) of the Income Tax Act. The Senior Departmental Representative did not object to the request for a de novo hearing. Consequently, the Tribunal set aside the CIT(A)'s orders and remanded the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772412 (ITAT-JABALPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: N. M. PRASAD; .
• Assessee Lawyers: MANOJ JAIN
• Keywords: Set aside; Opportunity of being heard
• Section: 148; 143(3)

Judgement Text

"I.T.A. No.113, 114 & 115/JAB/2024 Assessment Year:2013-14, 15-16 & 16-17 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.113, 114 & 115/JAB/2024 Assessment year:2013-14, 15-16 & 16-17 Parmanand Nagwani Shalimar Market, Jyoti General Store, Opposite Jai Mata Di, Station Road, KATNI. PAN:AQCPN8122G Vs. Income Tax Officer, Ward-Katni (Appellant) (Respondent) O R D E R (A) These three appeals have been filed by the assessee for assessment years 2013-14, 15-16 & 16-17 against impugned appellate orders dated 30/04/2024, DIN & Order No.ITBA/NFAC/S/250/2024-25/1064481119(1), dated 09/05/204 DIN & Order No.ITBA/NFAC /S/250/2024- 25/1064769576(1) and dated 30/04/2024, DIN & Order No.ITBA/NFAC/S/250/2024-25/1064481168(1) respectively of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that for the years under consideration, the assessee had not filed his return of income. The Assessing Officer issued notice u/s 148 of the Act and required the assessee Appellant by Shri Manoj Jain, C.A. Respondent by Shri N. M. Prasad, Sr.D.R. 1 Printed from counselvise.com I.T.A. No.113, 114 & 115/JAB/2024 Assessment Year:2013-14, 15-16 & 16-17 2 to file his return of income. In response to the notice u/s 148, the assessee filed his return of income. The Assessing Officer passed assessment order under section 143(3) read with section 147/144B of the Act and made additions in all the assessment years. The Assessing Officer issued notice of demand under section 156 of the Act. Being aggrieved, the assessee filed appeals in the office of learned CIT(A). Vide impugned appellate orders, the assessee’s appeals were dismissed by the learned CIT(A) for want of prosecution. The orders of learned CIT(A) were passed ex-parte qua the appellant assessee. (C) The assessee has filed the present appeals in Income Tax Appellate Tribunal against the aforesaid impugned appellate orders of learned CIT(A). At the time of hearing, Learned A.R. for the assessee submitted that the learned CIT(A) passed impugned order without affording sufficient time and opportunity to the assessee. The learned AR for the assessee further submitted that the learned CIT(A) failed to pass a speaking order on merits and dismissed the assessee’s appeal in a summary manner for violation of the provisions u/s 250(6) of the Act. In view of the foregoing, learned AR for the assessee submitted, the impugned order of learned CIT(A) should be set aside and the issues in dispute should be restored to the file of Assessing Officer with the direction to pass fresh order in accordance with law after providing reasonable opportunity to the assessee. The learned Sr. D.R. for the Revenue did not express any objection to this, and left the matter to the discretion of the Bench. In view of the submissions made, the impugned appellate orders of learned CIT(A) are set aside and issues in dispute are restored back to the file of the Assessing Officer with the direction to pass de novo order, in accordance with law after providing reasonable opportunity of being heard to the assessee. Printed from counselvise.com I.T.A. No.113, 114 & 115/JAB/2024 Assessment Year:2013-14, 15-16 & 16-17 3 (D) In the result, the appeals of the assessee are 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 "