SMT. REHANA BANO,JAIPUR vs. ITO, WARD-5(2), JAIPUR

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ITA 1344/JPR/2019Status: DisposedITAT Jaipur28 July 2020AY 2009-104 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the matter to the CIT(A) to grant one more opportunity of hearing to the assessee, considering her stated health issues and the interest of justice.

What were the facts?

The assessee failed to appear before the AO and CIT(A) due to alleged ill mental health and memory loss. The AO passed an ex-parte reassessment order, and the CIT(A) dismissed the appeal summarily for non-appearance.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without affording a proper opportunity of hearing to the assessee, considering her health condition.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 50C

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. 1344/JP/2019

Hearing: 23.07.2020
1.

The Appellant- Smt. Rehana Bano, Jaipur.

2.

The Respondent – The ITO Ward 5(2), Jaipur. 3. The CIT(A). 4. The CIT, 5. The DR, ITAT, Jaipur 6. Guard File (ITA No. 1344/JP/2019) vkns'kkuqlkj@ By order,

सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत

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