DEEP BAHADUR SINGH,REWA vs. INCOME TAX OFFICER WARD-1, REWA

ITA 94/JAB/2024Status: DisposedITAT Jabalpur18 August 2026AY 2015-166 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the dismissal of the appeal by the NFAC for non-payment of advance tax was not inherently wrong, but the NFAC failed to provide a reasonable opportunity to the assessee to demonstrate if their case fell under any proviso. Therefore, the order was set aside.

What were the facts?

The assessee, identified as a non-filer, had substantial cash deposits in bank accounts. The Assessing Officer reopened the assessment and made additions for unexplained cash deposits after the assessee failed to provide explanations. The first appellate authority dismissed the appeal for non-payment of advance tax.

What were the issues?

Whether the first appellate authority correctly dismissed the appeal for non-compliance with Section 249(4) without affording a reasonable opportunity to the assessee. Whether the principles of natural justice were violated.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 69A,Section 249(4),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, MP

Before: HON’BLE SHRI KUL BHARAT & SHRI G.D. PADMAHSHALI

For Respondent: Mr N. M. Prasad [‘Ld. DR’]
Pronounced: 18/08/2026

PER G. D. PADMAHSHALI; The DIN & Order No. ITBA/NFAC/S/250/2023- 24/1059672445(1) dt. 12/01/2024 passed by National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Income Tax Act, 1961 [‘the Act’] which in turn dealt with assessment order passed u/s 144 r.w.s. 147 of the Act by National Faceless e-Asstt. Centre, Delhi [‘Ld. AO’] anent to assessment year 2015-16 [‘AY’] is challenged by the captioned assessee by the present appeal.

ITAT-Jabalpur Deep Bahadur Sing Vs ITO, Ward-1, Rewa ITA No. 094/JAB/2024 AY: 2015-16

2.

The case was called twice for hearing; none appeared at the behest of the assessee appellant. After considering the glimpses of issue in

The order continues below.

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