SUHANE NEWS AGENCIES,JABALPUR V. INCOMETAX OFFICER WARD 1(1), JABALPUR

ITA 144/JAB/2024

AI Insights

The case involves Suhane News Agencies, which did not file its income tax return for the assessment year 2017-18. The Assessing Officer, based on available information, completed the assessment ex-parte and determined the total income of the assessee to be Rs.29,70,386, including unexplained cash deposits and unexplained business income. The assessee appealed against this order, which was also decided ex-parte by the CIT(A). The Tribunal found that neither the Assessing Officer nor the CIT(A) had provided a reasonable opportunity for the assessee to be heard, leading to the setting aside of the CIT(A)'s order and a directive for a new assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772416 (ITAT-JABALPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ALOK BHURA
• Assessee Lawyers: SACHIN BAJPAI
• Keywords: Set aside; Opportunity of being heard
• Section: 147; 144

Judgement Text

"I.T.A. No.144/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.144/JAB/2024 Assessment year:2017-18 Suhane News Agencies 1444, Saraswati Colony, Cherital, Jabalpur. PAN:AAJFS1185M Vs. Income Tax Officer, Ward-1(1), Jabalpur (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.144/JBP/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 22/01/2024 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1059987472(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee did not file its return of income for the year under consideration. On the basis of information available on record, the Assessing Officer completed the assessment and passed assessment order u/s 147 read with section 144 of Appellant by Shri Sachin Bajpai, Advocate Respondent by Shri Alok Bhura, Sr. D.R. Printed from counselvise.com I.T.A. No.144/JAB/2024 Assessment Year:2017-18 2 the Act on 30/09/2021 and determined the total income of the assessee at Rs.29,70,386/-, treating the cash deposits amounting to Rs.19,13,000/- as unexplained u/s 69A of the Act and income from business amounting to Rs.10,57,386/- as unexplained. (C) I have heard both sides. I have perused the materials on record. On perusal of records, it is seen 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, reasonable opportunity of being heard was not provided to the assessee. In view of the foregoing, the order of learned CIT(A) is set aside and the issues in dispute regarding additions made in assessment order are 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 28/08/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:28/08/2025 *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 "