SHRI SURESH DEWAN HUF,SIKAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SIKAR

PDF · subscribers
ITA 31/JPR/2019Status: DisposedITAT Jaipur16 May 2019AY 2014-155 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that while multiple opportunities were granted, a reasonable cause was presented for the final adjournment. Therefore, one more opportunity should be granted to the assessees to present their case.

What were the facts?

The assessees' appeals were dismissed ex parte by the CIT(A) after rejecting their adjournment applications. The assessees contended that a reasonable cause was provided for the adjournment due to the CA Institute elections.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals ex parte without considering the assessee's reasonable cause for adjournment and whether reassessment proceedings were validly initiated.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 40(a)(ia),Section 36(1)(va)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 30/JP/2019

For Appellant: Shri Vedanta Agarwal (Advocate) jktLo dh vksj ls@

Heard together (2 matters)

ITA No. 30/JP/2019
ITA No. 31/JP/2019

Read from the judgment's own cause title. This page is filed under one of them.

1.

The Appellant- Shri Manoj Deewan, Jaipur and Shri Suresh Dewan HUF, Sikar.

2.

The Respondent – The ACIT, Circle, Sikar. 3. The CIT(A). 4. The CIT, 5. The DR, ITAT, Jaipur 6. Guard File (ITA No. 30 & 31/JP/2019) vkns'kkuqlkj@ By order,

सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →