JAYARAM REDDY CHANDRASHEKAR,BANGALORE vs. DCIT, 4(3)(1), BANGALORE

ITA 2258/BANG/2026Status: DisposedITAT Bangalore10 September 2026AY 2023-244 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A)'s file for a decision on merits. This was done in the interest of justice, considering the assessee's counsel's inadvertent mistake in missing hearing notices.

What were the facts?

The assessee's return was selected for scrutiny to verify capital gains. The AO disallowed certain costs due to lack of documentary evidence, including settlement of legal disputes and construction costs. The CIT(A) decided the appeal ex-parte as the assessee did not appear.

What were the issues?

Whether the ex-parte order of the CIT(A) was justified, and whether the assessee should be granted an opportunity to present their case on merits due to a counsel's mistake.

Which sections of the Income-tax Act were involved?

Section 142(1),Section 133(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI WASEEM AHMED & SHRI SOUNDARARAJAN K.

PER SHRI SOUNDARARAJAN K., JUDICIAL MEMBER:

This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 26/03/2026 in respect of the A.Y. 2023-24. 2. The brief facts of the case are that the assessee is an individual and filed his return of income on 30/12/2023. The case was selected for scrutiny under CASS to verify the improvement cost under the Schedule Capital Gains of ITR. Notice u/

The order continues below.

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