RAJUL CHOUKSEY,VIDISHA vs. ACIT-CIRCLE, SAGAR, SAGAR

ITA 14/JAB/2025Status: DisposedITAT Jabalpur20 August 2026AY 2012-20134 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) erred in dismissing the appeal on the grounds of locus standi. The Tribunal found that the verification of legal heir status was necessary at the Assessing Officer's level.

What were the facts?

The assessee's case was reopened due to cash deposits. The Assessing Officer passed an ex parte order. The CIT(A) dismissed the appeal, holding the appellant lacked locus standi as a legal heir. The assessee is in appeal before the ITAT.

What were the issues?

Whether the appellant had the locus standi to file the appeal as a legal heir, and whether the additions made were arbitrary and contrary to facts.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI KUL BHARAT

For Respondent: Shri N. M. Prasad, Sr. CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC) dated 13.11.2024 pertaining to the assessment year 2012-13. The assessee has raised the following grounds of appeal: -

“01. That on the facts .and in the circumstances of the case a fair, proper and meaningful opportunity has. not been afforded to the assessee to put up defense on the issue disputed in the appeal.

02.

That ld. CIT-Appeals has grossly erred on facts under the, law in holding that the appellant Sh. Rajul Chouksey has no local standi to file this Appeal, as he has not provided any evidence to prove that he is L/H of Late Sh. Pooran Ch

The order continues below.

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