TANUJ JUNEJA,NARSINGHPUR V. INCOME TAX OFFICER , NARSINGHPUR

ITA 129/JAB/2025

AI Insights

The case involves Tanuj Juneja, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals) which had dismissed his appeal for want of prosecution. The original assessment was made by the Income Tax Officer, Narsinghpur, who added Rs. 11,75,035 to the assessee's income under section 69A of the Income Tax Act, based on cash deposits in the assessee's bank account during the financial year 2011-12. The Tribunal found that both the assessment order and the appellate order were passed ex-parte without considering the assessee's submissions on merits, and without providing a reasonable opportunity of being heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772448 (ITAT-JABALPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ALOK BHURA
• Assessee Lawyers: SAPAN USRETHE
• Keywords: Set aside; Opportunity of being heard
• Section: 147; 144

Judgement Text

"I.T.A. No.129/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.129/JAB/2025 Assessment year:2012-13 Tanuj Juneja Sindhi Colony, Narsinghpur. PAN:AGZPJ1680J Vs. Income Tax Officer, Narsinghpur. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.129/JBP/2025 has been filed by the assessee for assessment year 2012-13 against impugned appellate order dated 27/03/2025 (DIN & Order No.ITBA/APL/S/250/2024- 25/1075105054(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee was engaged in the petty sales and purchase business during the financial year 2011-12 and has deposited cash in his bank account amounting to Rs.11,75,035/-. 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 Appellant by Shri Sapan Usrethe, Advocate Respondent by Shri Alok Bhura, Sr. D.R. Printed from counselvise.com I.T.A. No.129/JAB/2025 Assessment Year:2012-13 2 of the Act on 02/12/2019 and determined the total income of the assessee at Rs.11,75,040/- and made addition of Rs.11,75,035/- u/s 69A of the Act. Being aggrieved, the assessee went in appeal before the learned CIT(A), who has dismissed the appeal of the assessee for want of prosecution. Being aggrieved, the assessee is in appeal before the Income Tax Appellate Tribunal. (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 addition 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 "