DEEPAK GARG,BHARATPUR vs. ITO, WARD-I, BHARATPUR

ITA 221/JPR/2026Status: DisposedITAT Jaipur18 September 2026AY 2019-206 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was not provided with an adequate opportunity of being heard by the CIT(A) as there was no proof of service of notices. Therefore, the impugned order of the CIT(A) was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for want of prosecution. The assessee claimed his email was hacked, causing a delay in filing the appeal before the ITAT. The ITAT condoned the delay, finding a sufficient cause.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for want of prosecution without ensuring proper service of notices and providing an adequate opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148,Section 147,Section 144,Section 250,Section 132,Section 80GGC,Section 80C,Section 80CCD(1B),Section 80D

AI-generated summary — verify with the full judgment below

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

Before: SMT. ANNAPURNA GUPTA & SHRI KULDIP SINGH

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Deepak Garg (hereinafter referred to as the ‘assessee’) by filing the present appeal, sought to set aside the impugned order dated 18.07.2025 passed by the National Faceless Appeal Centre (NFAC) Delhi [hereinafter referred to as the ‘JIT(A)’] qua assessment year 2019-20 on the grounds inter-alia that:- “1. That, on the facts and in law, sustaining by the Id. CIT(A) of issuing of notice u/s. 148A(b) by the A.O. to the assessee,passing of order by the A.O. u/s. 148A(d) rejecting assessees reply to the notice u/s. 148A(b) and simultaneously issuing of notice by the A.O. u/s. 148 to the assessee asking

I.T.A No. 221/JPR/2026 Pag

The order continues below.

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