OM PRAKASH,JAIPUR vs. ITO WARD 3(1), JAIPUR, JAIPUR

ITA 1778/JPR/2025Status: DisposedITAT Jaipur22 September 2026AY 2008-097 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the orders of the lower authorities and restored the matter to the AO. The AO is directed to examine the assessee's claim that the liquor shop's income was already assessed in the hands of an association of persons.

What were the facts?

The assessee did not file a return for AY 2008-09. The AO made an ex-parte assessment by estimating income at 8% of liquor trading receipts. The CIT(A) dismissed the assessee's appeal for non-compliance with notices and lack of evidence.

What were the issues?

Whether the ex-parte assessment and confirmation by CIT(A) were valid, and whether the income from the liquor shop was already assessed in the hands of an association of persons.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148,Section 142(1),Section 250,Section 143(3),Section 46A,Section 234A,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Shri Kuldip Singh & Shri Prakash

PER : PRAKASH, ACCOUNTANT MEMBER:-

1.

This appeal by the Assessee is directed against the order of the learned Additional/Joint Commissioner of Income Tax (Appeals)-1, Gurugram [hereinafter referred to as “the learned JCIT(A)”] dated 08.09.2025 arising out of the assessment order dated 25.01.2016 passed by the Income Tax Officer, Ward 3(1), Jaipur (hereinafter referred to as “the AO”) under section 144 read with section 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2008-09. Om Prakash

2.

The grounds of appeal raised by the Assessee before us in the memorandum of appeal in Form No. 36 read as under:

“1. The impugned order u/s 147 rw

The order continues below.

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