SHRI RAJAN SETH, 14/167, NITI NAGAR, MALVIYA NAGAR, JAIPUR,JAIPUR vs. ITO WARD-4(5), JAIPUR, WARD-4(5), JAIPUR

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ITA 786/JPR/2019Status: DisposedITAT Jaipur13 August 2020AY 2009-104 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the matter back for fresh adjudication. The assessee was granted one more opportunity to present their case and details, especially in light of their intention to opt for the Vivad se Vishwas Scheme.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) for non-appearance. The Assessing Officer had made an addition on account of unexplained expenditure from credit card, which the assessee claimed was met from bank loans.

What were the issues?

Whether the CIT(A) was justified in deciding the appeal ex-parte, and whether the addition on account of unexplained credit card expenditure was correctly made without considering the assessee's explanation of bank loans.

Which sections of the Income-tax Act were involved?

Section 69C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCH VC ’A’, JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 786/JP/2019

For Appellant: Shri S.K. Sharma (CA) jktLo dh vksj ls@
Hearing: 19.08.2020
1.

The Appellant- Shri Rajan Seth, Jaipur.

2.

The Respondent – The ITO Ward 4(5), Jaipur. 3. The CIT(A). 4. The CIT, 5. The DR, ITAT, Jaipur 6. Guard File (ITA No. 786/JP/2019) vkns'kkuqlkj@ By order,

सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत

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