MARBLE GANG SAWA ASSOCIATION,RAJSAMAND vs. ITO, WARD-1, RAJSAMAND

ITA 44/JODH/2025Status: DisposedITAT Jodhpur13 August 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(A) erred in disposing of the appeal ex parte without affording the assessee an effective opportunity to present its case. The principles of natural justice were violated.

What were the facts?

The assessee, an association of marble gang-saw owners, had an expenditure of Rs. 41,09,387/- disallowed under Section 57. The CIT(A) disposed of the appeal ex parte without considering the assessee's request for an adjournment.

What were the issues?

Whether the CIT(A) was justified in disposing of the appeal ex parte without considering the assessee's request for adjournment and violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 57,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI AMIT SHUKLA, HON’BLE & SHRI GIRISH AGRAWAL, HON’BLE

For Appellant: CA (Virtual)
For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee against the impugned order dated 18.12.2024 passed by the Ld. CIT(A) in relation to the assessment order passed under section 143(3) of the Income-tax Act, 1961 for the Assessment Year 2017-18. 2. The assessee is an Association of Persons comprising marble gang-saw owners and, inter alia, carries on activities relating to environmental protection and labour welfare. In the assessment proceedings, the Ld. Assessing Officer had disallowed expenditure of Rs. 41,09,387/- under section 57 of the Act, against the 2 Asst. Year: 2017-18 receipts assessed under the head “Income from Other Sources”. The said disallowance was challenged by the assessee before the Ld. CIT(A).

The order continues below.

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