SUREKHABAI BALPANDE,BHOPAL V. INCOME TAX OFFICER WARD 1, CHHINDWARA

ITA 56/JAB/2025

AI Insights

The case involves an appeal by Surekhabai Balpande against the order of the Commissioner of Income Tax (Appeals), which had dismissed her earlier appeal ex-parte. The original assessment by the Income Tax Officer added a significant amount to her declared income under section 68 of the Income Tax Act, citing unexplained cash credits. The Tribunal found that both the initial assessment and the appellate order were passed without providing a reasonable opportunity to the assessee, leading to the decision to remand the case back for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772460 (ITAT-JABALPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2010-2011
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ALOK BHURA
• Assessee Lawyers: ASHOK VIJAYWARGIYA
• Keywords: Set aside; Opportunity of being heard

Judgement Text

"I.T.A. No.56/JAB/2025 Assessment Year:2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.56/JAB/2025 Assessment year:2010-11 Surekhabai Balpande MIG-17, Sector-2A, Saket Nagar H.E. Hospital, S.O. Huzur Bhopal. PAN:ASJPB2456Q Vs. Income Tax Officer, Ward-1, Chhindwara (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.56/JBP/2025 has been filed by the assessee for assessment year 2010-11 against impugned appellate order dated 26/06/2023 (DIN & Order No.ITBA/NFAC/S/250/2023-24/1053935463(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 05/02/2014 declaring total income of Rs.73,599/-. The Assessing Officer processed the return filed by the assessee and passed assessment order u/s 147/144 of the Act on 21/02/2015 and determined the total income of the assessee at Rs.10,23,600/- by making addition of Rs.9,50,000/- u/s 68 of the Act. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide order dated 26/06/2023, the assessee’s appeal was dismissed by the learned CIT(A) ex-parte for non- Appellant by Shri Ashok Vijaywargiya, Advocate Respondent by Shri Alok Bhura, Sr. D.R. Printed from counselvise.com I.T.A. No.56/JAB/2025 Assessment Year:2010-11 2 prosecution. Being aggrieved further, the assessee has filed the present 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 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 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 "