SUPREME LAXMI CRAFTS PRIVATE LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 3, JAIPUR, CENTRAL CIRCLE

ITA 293/JPR/2026Status: DisposedITAT Jaipur09 September 2026AY 2016-175 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the appeal was dismissed on limitation without adjudication on merits, and the assessee claimed non-receipt of notices. In the interest of substantial justice, the assessee was granted another opportunity to present its case.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) as time-barred due to a delay of 4 months and 5 days. The assessee claimed that the assessment order was served later than stated and that statutory notices were never received, leading to non-compliance.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal as time-barred without considering the assessee's claim of non-receipt of notices and whether the assessee deserves another opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 153C,Section 144,Section 249(2),Section 142(1)

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), Udaipur-2 [hereinafter referred to as “the learned CIT(A)”] dated 08.01.2026 for the assessment year 2016-17, arising out of the assessment order dated 29.03.2022 passed under section 153C read with section 144 of the Income Tax Act, 1961

I.T.A No. 293/JPR/2026 Page No 2 Supreme Laxmi Crafts Private Limited

(hereinafter referred to as “the Act”) by the ACIT, Central Circle-03, Jaipur (hereinafter referred to as “the AO”).

2.

The grounds of appeal raised by the Assessee before us in the memorandum of appeal in Form

The order continues below.

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