RAMRATAN,JHUNJHUNU vs. INCOME TAX OFFICER, JHUNJHUNU

ITA 1676/JPR/2025Status: DisposedITAT Jaipur18 September 2026AY 2020-20214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred by dismissing the appeal without granting a reasonable opportunity of being heard, violating the principles of natural justice. The impugned order was set aside for fresh adjudication.

What were the facts?

The assessee did not file an income tax return for AY 2020-21. The Assessing Officer initiated reassessment proceedings under Section 148A and 148, treating cash deposits of Rs. 69,62,680/- as unexplained income under Section 69A, taxed under Section 115BBE. The CIT(A) dismissed the assessee's appeal due to non-prosecution.

What were the issues?

Whether the CIT(A) properly afforded the assessee an adequate opportunity of being heard before dismissing the appeal. Whether the reassessment proceedings and additions made by the AO were valid.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A,Section 69A,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR “B” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA & SHRI KULDIP SINGH

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Ram Ratan (hereinafter referred to as the ‘assessee’) by filing the present appeal, sought to set aside the impugned order dated 18.09.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’] qua the assessment year 20120-21 on the grounds inter-alia that:- “1. Ground1. That in the law and in the facts and circumstances of the case the ld. CIT(A) grossly erred in passing ex-parte order and confirming the addition made by the Ld. Assessing Officer without considering the adjournment request made by the assessee appellant.

I.T.A No. 1676/JPR/2025 Page No 2 Ram Rat

The order continues below.

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