RAVI PRAKASH SHARMA,SIKAR vs. ITO, SIKAR

ITA 234/JPR/2026Status: DisposedITAT Jaipur18 September 2026AY 2018-197 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals at both levels, citing sufficient cause due to the death of the assessee's mother and the professional misconduct of the tax practitioner. The ex-parte order of the CIT(A) was set aside.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) due to non-appearance, leading to an ex-parte order. The assessee attributed the non-appearance to their tax practitioner's failure to file submissions. The ITAT noted delays in filing appeals at both the CIT(A) and Tribunal levels.

What were the issues?

Whether the delay in filing appeals should be condoned and whether the ex-parte order passed by the CIT(A) is sustainable without providing a reasonable opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 133(6),Section 148A,Section 151A,Section 37,Section 234B,Section 234C

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, Ravi Prakash Sharma (hereinafter referred to as the ‘assessee’) by filing the present appeal, sought to set aside the impugned order dated 27.05.2025 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. Considering the facts and circumstances of the case and in Law, the National Faceless Appeal Centre (NFAC) has erred in confirming the additions of Rs.76,70,382/- made by the Assessing Officer vide order under section 147

I.T.A No. 234/JPR/2026 Page No 2 Mr. Ravi Prakash Sharma

r.w.s. 1448 dated 02n

The order continues below.

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