PAPPU RAM,DAUSA vs. ITO WD, DAUSA, DAUSA

ITA 1044/JPR/2026Status: DisposedITAT Jaipur16 September 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the email addresses used for communication differed, preventing the assessee from effectively participating. Therefore, the CIT(A)'s order was set aside for fresh consideration with an opportunity for the assessee to be heard.

What were the facts?

The assessee did not file a return of income, leading to reassessment proceedings. The CIT(A) dismissed the assessee's appeal ex parte as the assessee did not respond to notices. The assessee claimed notices were sent to the wrong email address.

What were the issues?

Whether the CIT(A) erred by passing a non-speaking order and dismissing the appeal ex parte due to misdirected notices, thereby denying the assessee an effective opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 144,Section 144B,Section 69C,Section 250

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 Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as “the learned CIT(A)”] dated 07.10.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), arising out of the assessment order dated 07.02.2025 passed by the Assessment Unit, Income Tax Department (hereinafter referred to as “the AO”) under section 147 read with section 144 read with section 144B of the Act for the assessment year 2020-21. Pappu Ram

2.

There is a delay of 111 days in filing this appeal before us. The assessee has f

The order continues below.

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