SHILPAKANWAR CHANDANSINGH DEORA,SIROHI vs. ITO, SIROHI

ITA 29/JODH/2025Status: DisposedITAT Jodhpur11 August 2026AY 2017-186 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and restored the matter to the Assessing Officer for de novo adjudication. This was because the assessee did not have an effective opportunity to present its case and evidence due to the communication issues.

What were the facts?

The assessee's appeal was filed with a delay of 71 days. The assessment and first appellate proceedings were completed ex parte due to non-receipt of notices by the assessee, which were allegedly sent to an erstwhile counsel's email address.

What were the issues?

Whether the ex parte assessment and appellate orders should be set aside due to the assessee's lack of knowledge of proceedings caused by misdirected notices.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148,Section 142(1),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

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

PER BENCH: This appeal has been preferred by the assessee against the order dated 23.08.2024 passed by the Ld. CIT(A), NFAC, Delhi, arising out of the assessment order passed under section 143(3) read with sections 147 and 144B of the Income-tax Act, 1961, for the Assessment Year 2017-18. 2 Asst. Year: 2017-18

2.

At the outset, it is noticed that the present appeal has been filed with a delay of 71 days. The assessee, in the statement of facts accompanying the appeal, has explained the circumstances which led to the delay in filing the appeal. The explanation fo

The order continues below.

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