NEEL KUMAR JAIN,TIKAMGARH vs. I T O WARD DISTRICT TIKAMGARH, TIKAMGARH

ITA 64/JAB/2019Status: DisposedITAT Jabalpur13 July 2021AY 2009-103 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal allowed the assessee's appeal for statistical purposes, remanding the matter back to the CIT(A). This was done to provide the assessee with a fresh opportunity to present his case on merits, considering the grave personal circumstances.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte due to his absence. The assessee's counsel attributed this absence to the critical illness and subsequent death of the assessee's wife, which prevented him from attending the proceedings.

What were the issues?

Whether the ex parte dismissal of the assessee's appeal by the CIT(A) was justified, and if the assessee's absence was due to unavoidable personal circumstances warranting a remand.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH,

Before: SH. SANJAY ARORA, HONBLE

For Respondent: Ms. Swati Agarwal, Sr. DR
Hearing: 13/07/2021Pronounced: 13/07/2021

Per Sanjay Arora, AM This is an Appeal by the Assessee directed against the Order dated 21/12/2018 by the Commissioner of Income-Tax (Appeals), Gwalior (‘CIT(A)’ for short), dismissing the assessee’s appeal contesting his assessment under section 147 read with section 144 of the Income Tax Act, 1961 (‘the Act’ hereafter) dated 15/12/2017 for assessment year (AY) 2009-10. 2. At the very outset, it was submitted by the ld. counsel for the assessee, Sh. Mishra, that, true, there had been no representation by the assessee before the first appellate authority, but that was wholly unintentional and occasioned due to the wife of the assessee suffering from cancer at the relevant time, i.e., in October-December, 2018, when the appeal was

The order continues below.

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