ANITA MEHTA,JODHPUR vs. ACIT CENTRAL CIRCLE-2, JODHPUR

ITA 989/JODH/2025Status: DisposedITAT Jodhpur12 August 2026AY 2013-147 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that there was a disconnect between the material submitted by the assessee and the basis on which the appeals were disposed of by the CIT(A). It was deemed inappropriate to examine these issues for the first time at the Tribunal.

What were the facts?

A search and seizure action was conducted, leading to assessment proceedings under section 153A. The assessee claimed that the CIT(A) disposed of appeals without considering their detailed written submissions and supporting documents.

What were the issues?

Whether the CIT(A) properly considered the assessee's submissions and evidence before passing orders. The scope and validity of assessments under Section 153A were also in question.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,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 (Physical)
For Respondent: DR (Physical)

PER BENCH: The above captioned appeals have been filed by the assessee against separate impugned orders dated 10.09.2025, passed by the Ld. CIT(A)-5, Jaipur, in relation to the assessments framed under section 153A read with section 143(3) of the Income-tax Act, 1961, for the Assessment Years 2012-13 to 2016-17. Since the facts leading to these appeals and the principal grievance raised by the assessee arise from the same set of search proceedings, all these appeals were heard together and are being disposed of by way of this consolidated order. Asst. Years: 2015-16, 2016-17, 2012-13, 2013-14 & 2014-15

2.

The brief facts, insofar as relevant for

The order continues below.

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