RAMKRISHNA ARJARIYA,CHHATARPUR V. INCOME TAX OFFICER, CHHATARPUR

ITA 162/JAB/2024

AI Insights

The case involves Ramkrishan Arjariya, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals) concerning the assessment year 2017-18. The appellant had initially filed his income tax return showing an income of Rs.5,00,110, which was later assessed by the Assessing Officer to be Rs.15,00,000, adding Rs.15,00,000 as unexplained money under section 69A of the Income Tax Act, 1961. The appellant's appeal to the CIT(A) was dismissed, leading to the current appeal before the Income Tax Appellate Tribunal. The main contention was that both the assessment order and the appellate order were passed ex-parte, without considering the appellant's submissions or providing a reasonable opportunity of being heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 771877 (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, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ALOK BHURA
• Assessee Lawyers: ABHIJEET SRIVASTAVA
• Keywords: Set aside; Opportunity of being heard
• Section: 147

Judgement Text

"I.T.A. No.162/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.162/JAB/2024 Assessment year:2017-18 Ramkrishan Arjariya PWD Campus, Nowgong, Chhatarpur-471001 PAN:ALXPA0671A Vs. Income Tax Officer, Chhatarpur. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.162/JBP/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 23/08/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1067935838(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 filed his return of income on 31/03/2018 showing income of Rs.5,00,110/-. The Assessing Officer completed the assessment and passed assessment order on 28/03/2022 under section 147 read with section 111/144B of the Income Tax Act, 1961 (“the Act” for short) and determined the total income of the assessee at Rs.15,00,000/- by making addition of Rs.15,00,000/- on account of unexplained money u/s 69A of the Act. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide Appellant by Shri Abhijeet Srivastava, Advocate Respondent by Shri Alok Bhura, Sr.D.R. Printed from counselvise.com I.T.A. No.162/JAB/2024 Assessment Year:2017-18 2 impugned order dated 23/08/2024, the assessee’s appeal was dismissed by the learned CIT(A). Being aggrieved further, the assessee is in appeal before the Income Tax Appellate Tribunal. (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 and the assessee’s submissions on merits could not be considered either by the Assessing Officer or by the learned CIT(A). Further, he submitted that reasonable opportunity of being heard was not provided to the assessee. In view of the foregoing, he submitted that the order of learned CIT(A) may be set aside and the issue in dispute regarding addition made in assessment order is 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 D.R. left the matter to the discretion of the Bench. In view of the submissions made; the impugned order of learned CIT(A) is set aside and issues in dispute are restored back to the file of the Assessing Officer for de novo order in accordance with law, after providing reasonable opportunity 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 Printed from counselvise.com I.T.A. No.162/JAB/2024 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 "