AYUSH JINDAL, JASHPUR,JASHPUR vs. INCOME TAX OFFICER, WARD-1, RAIGARH, RAIGARH

ITA 809/RPR/2025Status: DisposedITAT Raipur15 July 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have first adjudicated the legal ground challenging the validity of the reassessment proceedings before remitting the matter. Therefore, the Tribunal restored the case to the CIT(A) for adjudication of the legal ground.

What were the facts?

The Assessing Officer initiated reassessment proceedings against the assessee for AY 2017-18 after obtaining information about significant cash deposits and other income. The assessee did not file a return or respond to notices, leading to an ex-parte assessment. The CIT(A) remitted the matter back to the AO without adjudicating the assessee's legal ground challenging the reassessment validity.

What were the issues?

Whether the CIT(A) erred by not adjudicating the legal ground challenging the validity of reassessment proceedings before remitting the case back to the AO.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: JUSTICE (RETD.) SHRI C. V. BHADANG & SHRI R. K. PANDA

For Appellant: Shri Yash Jain, CA
For Respondent: Shri Piyush Tripathi, Sr. DR

PER R.K. PANDA, VP:

This appeal filed by the assessee is directed against the order dated 21.10.2025 of the Ld. Commissioner of Income Tax, [CIT(A)] / NFAC, Delhi relating to assessment year 2017-18. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the order of the Ld. CIT(A) / NFAC in dismissing the appeal filed by the assessee by upholding the reassessment proceedings initiated by the Assessing Officer and thereby confirming the income determined at Rs.1,37,60,365/-.

2 Ayush Jindal, Jashpur

3.

Facts of the case, in brief, are that the assessee is an individual and has not filed his return of income. On the bas

The order continues below.

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