3GR AGRO LLP,JAIPUR vs. INCOME TAX OFFICERF, JAIPUR

ITA 1740/JPR/2025Status: DisposedITAT Jaipur18 September 2026AY 2018-196 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 175 days in filing the appeal before the CIT(A), finding that the inter-se dispute among partners constituted a sufficient cause. The CIT(A)'s order was set aside, and the case was remitted back for a fresh decision on merits.

What were the facts?

The assessee's name appeared in the books of VKC Nuts Private Limited and Big Wave Traders for AY 2018-19, with all transactions in cash. The Assessing Officer made an addition of Rs. 1,00,67,949/- after the assessee failed to respond to a show cause notice. The assessee appealed to the CIT(A), but the appeal was dismissed due to a delay in filing.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently caused and should be condoned. Whether the reassessment proceedings were initiated and conducted in accordance with the law, particularly concerning faceless assessment norms.

Which sections of the Income-tax Act were involved?

Section 147,Section 148A,Section 148,Section 151A,Section 69A,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

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

Before: SHRI KULDIP SINGH & SHRI PRAKASH, ACCOUNTANCT MEMBER

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, 3GR Agro LLP (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 assessment year 2018-19 on the grounds inter-alia that:- “1. On the facts and in the circumstances of the case and in law, in this case, assessment proceedings u/s 147 of the Income Tax Act were completed

I.T.A No. 1740/JPR/2025 Page No 2 3GR Agro LLP

without following the mandatory provisions of the Income Tax Act, 1961

The order continues below.

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