GRR PETROLEUM,TUMKUR vs. THE INCOME TAX OFFICER, WARD - 1, TUMKUAR, TUMKUR

ITA 2235/BANG/2026Status: DisposedITAT Bangalore09 September 2026AY 2019-204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the assessee's reasons for non-compliance, including issues with email communication and a partner's illness. It granted the assessee an opportunity to present their case and documents to the AO.

What were the facts?

The assessee, a petroleum dealer, failed to file their income tax return and respond to notices from the AO and CIT(A). The AO made additions to income due to unexplained transactions. The CIT(A) also confirmed the assessment ex-parte.

What were the issues?

Whether the assessee should be granted an opportunity to present their case and documents before the AO, despite prior non-compliance and ex-parte orders from lower authorities.

Which sections of the Income-tax Act were involved?

Section 148,Section 142(1),Section 133(6),Section 144

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 05/03/2026 in respect of the A.Y. 2019-20. 2. The brief facts of the case are that the assessee is a firm and a dealer in petroleum products and not filed their return of income. Their case was reopened for scrutiny assessment by issuing notice u/s. 148 of the Act. The assessee had not responded to the said notice. Subsequ

The order continues below.

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