SAURABH JAIN,SAGAR V. ASST. COMMISSIONER OF INCOME TAX CIRCLE, SAGAR

ITA 42/JAB/2025

AI Insights

The case involves Shri Saurabh Jain, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment year 2012-13. The CIT(A) had dismissed the appellant's earlier appeal for want of prosecution, which was passed ex-parte. The appellant contended that the CIT(A) had not provided sufficient time and opportunity to present his case and failed to pass a speaking order on merits as required under section 250(6) of the I.T. Act. The Tribunal found merit in the appellant's arguments and decided to set aside the CIT(A)'s order, restoring the matter for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775175 (ITAT-JABALPUR)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 28-01-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: N. M. PRASAD
• Assessee Lawyers: DHIRAJ GHAI
• Keywords: Condonation of delay; Set aside; Opportunity of being heard
• Section: 147; 144

Judgement Text

"I.T.A. No.42/JAB/2025 Assessment Year:2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.42/JAB/2025 Assessment year:2012-13 Shri Saurabh Jain Ward No. 11, Karrapur Sagar. PAN:ASDPJ3438L Vs. A.C.I.T., Circle- Sagar Sagar (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.42/JBP/2025 has been filed by the assessee for assessment year 2012-13 against impugned appellate order dated 22/08/2024 (DIN & Order No.ITBA/APL/S/250/2024-25/1067876953(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s Appellant by Shri Dhiraj Ghai, C.A. Respondent by Shri N. M. Prasad, Sr.D.R. Printed from counselvise.com I.T.A. No.42/JAB/2025 Assessment Year:2012-13 2 application for condonation of delay in filing of the appeal. In view of the foregoing, and in specific facts and circumstances of the present appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) 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 147 read with section 144 of the Act and passed assessment order on 07/12/2019 and determined the total income of the assessee at Rs.16,00,000/-. The assessee filed appeal in the office of learned CIT(A). Vide impugned appellate order dated 22/08/2024, the assessee’s appeal was dismissed by the learned CIT(A) for want of prosecution. The order of learned CIT(A) was passed ex-parte qua the appellant assessee. (D) The assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order 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 in violation of the provisions u/s 250(6) of the Act. He further submitted that the learned CIT(A) was 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 Printed from counselvise.com I.T.A. No.42/JAB/2025 Assessment Year:2012-13 3 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 order of learned CIT(A) is set aside and issues in dispute are restored back to the file of learned CIT(A) with the direction to pass de novo order, in accordance with law after providing reasonable opportunity of being heard to the assessee, and ensuring adherence to section 250(6) of the I. T. Act. (E) In the result, the appeal of the assessee is partly allowed for statistical purposes. (Order pronounced in the open court on 01/09/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:01/09/2025 *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 "