SHRI ISHWARI PRASAD AWASTHI,CHHATARPUR V. INCOME TAX OFFICER, CHHATARPUR

ITA 41/JAB/2024

AI Insights

The case involves Shri Ishwari Prasad Awasthi, the appellant, who contested the assessment order for the year 2017-18, which included an addition of Rs.5,70,625 as unexplained money. Initially, the Assessing Officer assessed the total income at Rs.9,92,865, which was contested by the appellant. The Commissioner of Income Tax (Appeals) dismissed the appeal due to non-prosecution. The appellant then approached the Income Tax Appellate Tribunal, arguing that the appellate order was passed ex-parte and without a reasonable opportunity for the appellant to present his case. Both parties agreed to a de novo assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 771880 (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: N. M. PRASAD; .
• Assessee Lawyers: MAYANK PANDEY
• Keywords: Set aside; Opportunity of being heard
• Section: 143(3)

Judgement Text

"I.T.A. No.41/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.41/JAB/2024 Assessment year:2017-18 Shri Ishwari Prasad Awasthi, C/o Mayank Pandey & Associate Narayan Plaza, Above AXIS Bank, Behind Indian Bank, Jawahar Road, Chhatarpur. PAN:AATPA4619C Vs. Income Tax Officer, Chhatarpur. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.41/JBP/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 30/01/2024 (DIN & Order No.ITBA/APL/S/250/2023-24/1060275830(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 11/12/2017 showing income of Rs.4,22,240/-. The Assessing Officer completed the assessment and passed assessment order on 22/12/2019 u/s 143(3) of the Income Tax Act, 1961 (“the Act” for short) and determined the total income of the assessee at Appellant by Shri Mayank Pandey, C.A. Respondent by Shri N. M. Prasad, Sr. D.R. 1 Printed from counselvise.com I.T.A. No.41/JAB/2024 Assessment Year:2017-18 2 Rs.9,92,865/- by making addition of Rs.5,70,625/- on account of unexplained money. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned order dated 30/01/2024, the assessee’s appeal was dismissed by the learned CIT(A) for non prosecution. Being aggrieved further, the assessee has filed the present appeal before the Income Tax Appellate Tribunal. (C) At the time of hearing, the learned A.R. for the assessee submitted that impugned appellate order of the learned CIT(A), was passed ex-parte qua the appellant assessee. Further, he submitted that the assessee was not given reasonable opportunity. He submitted that the issue in dispute may be 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 Departmental Representative expressed no objection to this, and left the matter to the discretion of Bench. In view of the foregoing, and considering the submissions made; the order of learned CIT(A) is set aside and 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. (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.41/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 "