RITA MANCHANI,JABALPUR V. ITO WARD 2(1), JABALPUR

ITA 60/JAB/2024

AI Insights

The case involves an appeal by Rita Manchani against the order of the Commissioner of Income Tax (Appeals), which had dismissed her appeal for non-prosecution regarding the assessment year 2013-14. The primary contention was that the CIT(A) had not provided sufficient time and opportunity to the assessee and had failed to pass a speaking order on merits, thus violating the provisions of section 250(6) of the Income Tax Act, 1961. The Tribunal found merit in the assessee's arguments and decided to set aside the CIT(A)'s order and remand the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716861 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 22-04-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: N. M. PRASAD; .
• Assessee Lawyers: RAHUL BADIA
• Keywords: Set aside; Opportunity of being heard; Revised return
• Section: 147

Judgement Text

"I.T.A. No.60/JAB/2024 Assessment Year:2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.60/JAB/2024 Assessment year:2013-14 Rita Manchani, 88, Napier Town, Jabalpur. PAN:AIAPM0613M Vs. Income Tax Officer, Katni (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.60/JBP/2024 has been filed by the assessee for assessment year 2013-14 against impugned appellate order dated 18/01/2024 (DIN & Order No.ITBA/NFAC/S/250/2023-24/1059893854(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee filed her return of income on 24/07/2013. The assessee filed revised return on 15/07/2024 declaring total income of Rs.12,82,140/-. The Assessing Officer completed the assessment and passed assessment order on 19/03/2022 u/s 147 read with section 144B of the Income Tax Act, 1961 (“the Act” for short) and determined the total income of the assessee at Rs.18,41,770/- by making Appellant by Shri Rahul Badia, C.A. Respondent by Shri N. M. Prasad, Sr. D.R. 1 Printed from counselvise.com I.T.A. No.60/JAB/2024 Assessment Year:2013-14 2 addition of Rs.5,53,428/- on account of Short Term Capital Gain. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned order dated 19/03/2022, the assessee’s appeal was dismissed by the learned CIT(A) for non prosecution. (C) Being aggrieved, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). In the course of appellate proceedings in ITAT learned A.R. for the assessee submitted that the learned CIT(A) has passed 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. He further submitted that the learned CIT(A) is duty bound u/s 250(6) of the IT Act to pass a speaking order on various grounds of appeal, on merits, but learned CIT(A) failed to do so. In view of the foregoing, learned AR for the assessee submitted, the impugned order of learned CIT(A) should be set aside and the issue in dispute should be restored to the file of learned CIT(A) with the direction to pass fresh order in accordance with law after providing reasonable opportunity to the assessee. (D) The learned Sr. D.R. for the Revenue left the matter to the discretion of the Bench. (E) Both sides have been heard. Materials on record have been perused. In view of the submissions made by the Learned A. R. for the assessee, the impugned appellate order of learned CIT(A) dated 19/03/2022 is set aside to the file of learned CIT(A) with the direction to pass de novo speaking Printed from counselvise.com I.T.A. No.60/JAB/2024 Assessment Year:2013-14 3 order in accordance with law after providing reasonable opportunity of being heard to the assessee. (F) In the result, the appeal of the assessee is partly allowed for statistical purposes. (Order pronounced in the open court on 19/08/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:19/08/2025 *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 "