RAMKRISHNA ARJARIYA ,CHHATARPUR V. INCOMETAX OFFICER, CHHATARPUR

ITA 163/JAB/2024

AI Insights

This case involves an appeal by Ramkrishan Arjariya against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2018-19. The appeal was heard by the Income Tax Appellate Tribunal, Jabalpur Bench. The facts of the case were found to be identical to those in a previous case involving the same assessee for the assessment year 2017-18, where the issue was restored to the Assessing Officer for a de novo assessment. Both parties agreed that the circumstances for the assessment year 2018-19 were similar, leading to the restoration of the matter to the Assessing Officer.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840470 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 21-10-2024
• Other Referred Cases: Ramkrishan Arjariya vs ITO, ITA No. 162/JAB/2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: N. M. PRASAD
• Assessee Lawyers: ABHIJEET SHRIVASTAVA
• Keywords: Set aside; Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.163/JAB/2024 Assessment Year: 2018-19 Ramkrishan Arjariya, PWD Campus Nowgong, Chhatarpur (MP)- 471001. v. Income Tax Officer Ward Aayakar Bhawan New Colony Chhatrashal Chouraha Chhatarpur (MP) PAN:ALXPA0761A (Appellant) (Respondent) Appellant by: Shri Abhijeet Shrivastava, Advocate Respondent by: Shri N. M. Prasad, Sr. DR-1 O R D E R PER ANADEE NATH MISSHRA, A.M.: (A). This appeal vide I.T.A. No.163/JAB/2024 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 26.08.2024 (DIN & Order No.ITBA/NFAC/S/250/2024-25/1067996452(1) of Ld. Commissioner of Income Tax (Appeals) [“CIT(A)”, for short]. (B) The facts of the present case are identical to those considered by the Coordinate Bench in the case of the same assessee, in Ramkrishan Arjariya vs ITO, ITA No. 162/JAB/2024, vide order dated 29.08.2025. In the said case, for Assessment Year 2017-18, the issue in dispute was restored to the file of the Assessing Officer (“AO”, for short) with a direction to pass a de novo assessment order in accordance with law after affording reasonable opportunity of being heard to the assessee. (C) At the time of hearing, the Ld. Representatives of both sides submitted that the facts and circumstances of the present case Printed from counselvise.com ITA No.163/JAB/2024 Page 2 of 2 for A.Y. 2018-19 in the case of the same assessee are identical to facts and circumstances for AY. 2017-18. They further submitted, accordingly, that for Assessment Year 2018–19 also, the issue in dispute may be restored to the file of the Assessing Officer. Accordingly, in view of the foregoing discussion, the impugned appellate order of the Ld. CIT(A) is set aside and the matter is restored to the file of the Assessing Officer with a direction to pass de novo assessment order in accordance with law after providing reasonable opportunity to the assessee. All grounds of appeal are treated as disposed of in accordance with the aforesaid direction. In the result, the appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open Court on 27/02/2026. Sd/- Sd/- [ANADEE NATH MISSHRA] ACCOUNTANT MEMBER DATED: 27/02/2026 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 "