SUNIL KUMAR JAIN,CHHATARPUR V. INCOME TAX OFFICER, CHHATARPUR, CHHATARPUR

ITA 57/JAB/2025

AI Insights

The case involves Shri Sunil Kumar Jain, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The appellant had initially declared a total income of Rs.3,13,250, which was later assessed to Rs.5,63,250 by the Assessing Officer due to an addition of Rs.2,50,000 under section 69A of the Income Tax Act. The appellant's appeal was dismissed ex-parte by the CIT(A) for non-prosecution, leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal found that both the assessment order and the appellate order were passed ex-parte and that the appellant was not given a reasonable opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772462 (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: N. M. PRASAD; .
• Assessee Lawyers: ASHOK VIJAYWARGIYA
• Keywords: Set aside; Opportunity of being heard
• Section: 144

Judgement Text

"I.T.A. No.57/JAB/2025 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.57/JAB/2025 Assessment year:2017-18 Shri Sunil Kumar Jain Village/Post Ramtoriya Chhatarpur PAN:AFFPJ1864H Vs. Income Tax Officer Chhatarpur (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.57/JBP/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 17/10/2024 (DIN & Order No.ITBA/APL/S/250/2024-25/1069728806(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee filed his return of income on 10/03/2018 declaring total income of Rs.3,13,250/-. The Assessing Officer processed the return filed by the assessee and passed assessment order u/s 144 of the Act on 21/12/2019 and determined the total income of the assessee at Rs.5,63,250/- by making addition of Rs.2,50,000/- u/s 69A of the Act. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide order dated 17/10/2024, the assessee’s appeal was dismissed by the learned CIT(A) ex-parte for non- prosecution. Being aggrieved further, the assessee has filed the present Appellant by Shri Ashok Vijaywargiya, Advocate Respondent by Shri N. M. Prasad, Sr. D.R. 1 Printed from counselvise.com I.T.A. No.57/JAB/2025 Assessment Year:2017-18 2 appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). (C) At the time of hearing, the learned Counsel for the assessee submitted 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. Further, he submitted that the assessee was not given reasonable opportunity. He submitted that the issueS 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 issues in dispute 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 "