SHYAM LAL MUWAL,SIKAR vs. ITO WARD 1(2), JAIPUR, JAIPUR

ITA 946/JPR/2026Status: DisposedITAT Jaipur16 September 2026AY 2015-166 pages
AI SummaryRemanded

What were the facts?

The assessee, Shyam Lal Muwal, failed to appear before the Assessing Officer (AO) and the CIT(A) due to notices being sent to an incorrect address. The CIT(A) dismissed the appeal due to a delay of 987 days, which the assessee attributed to not receiving any notices.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) as the assessee had sufficient cause due to notices being issued to the wrong address. Consequently, the assessment order passed ex-parte was set aside.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was to be condoned due to non-service of notices, and if the ex-parte assessment order was valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148A(b),Section 148A(d),Section 68,Section 115BE,Section 234A,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, Shyam Lal Muwal (hereinafter referred to as the ‘assessee’) by filing the present appeal, sought to set aside the impugned order dated 27.03.2026 passed by the National Faceless Appeal Centre (NGAC), Delhi [hereinafter referred to as the ‘CIT(A)’] qua assessment year 2015-16 on the grounds inter-alia that:- “1. 1. 1. The impugned assessment order passed by the Ld. AO u/s 147 r.w.s. 144 dt. 11.03.2023 as well as the actions taken u/s 147/148, 148A(b), 148A(d) and notices are illegal, bad in law, barred by limitation, without juri iction, without approval/satisfaction from the competent authority,

I.T.A No. 946

The order continues below.

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