VIRENDRA TAMRAKAR,SHAHDOL V. ACIT CENTRAL CIRCLE, JABALPUR

ITA 121/JAB/2025

AI Insights

The case involves Shri Virendra Tamrakar, the appellant, who contested the assessment order for the year 2019-20, which determined his total income at Rs.27,73,424. Initially, the Assessing Officer completed the assessment and passed the order under section 143(3) of the Income Tax Act, 1961. Aggrieved by this, the appellant filed an appeal with the CIT(A), which was dismissed for non-prosecution. The appellant then approached the ITAT, arguing that the CIT(A) had rejected his adjournment application and passed an ex-parte order without sufficient time and opportunity for the appellant to present his case. The ITAT found merit in the appellant's arguments and decided to set aside the CIT(A)'s order, restoring the matter for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775172 (ITAT-JABALPUR)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Appeal Filed On: 21-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHRAVANKUMAR MEENA
• Assessee Lawyers: SAPAN USRETHE
• Keywords: Set aside; Opportunity of being heard
• Section: 143(3)

Judgement Text

"I.T.A. No.121/JAB/2025 Assessment Year:2019-20 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.121/JAB/2025 Assessment year:2019-20 Shri Virendra Tamrakar C/o M/s Vindhya Metal Industry Near Panchyati Mandir, Shahdol. PAN:ABKPT6421F Vs. A.C.I.T., Central Circle, Jabalpur (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.121/JBP/2025 has been filed by the assessee for assessment year 2019-20 against impugned appellate order dated 21/02/2025 (DIN & Order No.ITBA/APL/S/250/2024- 25/1073570300(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that the Assessing Officer completed the assessment and passed assessment order on 21/09/2021 vide order u/s 143(3) of the Income Tax Act, 1961 (“the Act” for short) and determined the total income of the assessee at Rs.27,73,424/-. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned order dated 21/02/2025, the assessee’s appeal was dismissed by the learned CIT(A) for non prosecution. Appellant by Shri Sapan Usrethe, Advocate Respondent by Shri Shravan Kumar Meena, CIT, D.R. Printed from counselvise.com I.T.A. No.121/JAB/2025 Assessment Year:2019-20 2 (C) Being further aggrieved, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). In the course of appellate proceedings in ITAT learned A.R. for the assessee submitted that the adjournment application moved by the assessee was rejected by learned CIT(A). He also submitted that the learned CIT(A) passed ex-parte order without affording sufficient time and opportunity to the assessee. The learned AR for the assessee further submitted that the learned CIT(A) failed to pass a speaking order on merits and dismissed the assessee’s appeal in a summary manner. In view of the foregoing, learned AR for the assessee submitted, the impugned order of learned CIT(A) should be set aside and the issue in dispute should be restored to the file of learned CIT(A) with the direction to pass fresh order in accordance with law after providing reasonable opportunity to the assessee. The learned Sr. D.R. for the Revenue expressed no objection; and left the matter to the discretion of the Bench. Both sides have been heard. Materials on record have been perused. In view of the submissions made, the impugned appellate order of learned CIT(A) dated 19/03/2022 is set aside and issues in dispute are restored back to the file of learned CIT(A) with the direction to pass de novo speaking order in accordance with law after providing reasonable opportunity of being heard to the assessee. (E) In the result, the appeal of the assessee is partly allowed for statistical purposes. (Order pronounced in the open court on 01/09/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:01/09/2025 *Singh Printed from counselvise.com I.T.A. No.121/JAB/2025 Assessment Year:2019-20 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 "