KAILASH CHANDRA MOONDRA,SUMERPUR vs. ITO, SUMERPUR

ITA 339/JODH/2019Status: DisposedITAT Jodhpur10 November 2023AY 2012-1319 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal quashed the appeal order and remitted the matter back to the Assessing Officer for a de novo assessment. It was held that the evidence presented by the assessee, including a Service Tax Department order and cash flow statements, warranted a fresh examination.

What were the facts?

The assessee's appeals were filed with a significant delay, which was condoned. The appeals challenged the initiation of proceedings under Section 147 and subsequent additions made by the Assessing Officer, alleging fabrication and lack of evidence.

What were the issues?

Whether the reassessment proceedings were validly initiated and whether the additions made were supported by sufficient evidence, considering the assessee's objections and submitted documents.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

Hearing: 19.10.2023Pronounced: 10.11.2023

Per:-Anikesh Banerjee, JM: Both appeals of the assessee are directed against the order of the ld.

Commissioner of Income Tax (Appeals)-1,Jodhpur,[in brevity the ‘CIT (A)’] order passed u/s 250 (6) and 154 of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2012-13.The impugned order was emanated from the order of the Income

Tax Officer, Ward Sumerpur, order passed u/s 147/144 of the Act.

I.T.A. Nos. 334 & 339/Jodh/2019 2 Assessment Year: 2012-13

2.

The assessee filed the appeal with delay of 240 days. The assessee filed the condonation petition. The reason of delay for filing the appeal is that after getting

the appeal order U/s 250(6) of the Act,

The order continues below.

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