MADUKAR PURUSHOTTAM DHABE,NAGPUR vs. ITO WARD CIRCLE-4, NAGPUR

ITA 646/NAG/2025Status: DisposedITAT Nagpur18 June 2026AY 2013-145 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) orders were passed without the assessees' appearance and submissions being considered, and the mode of service of notices was not reflected. The assessees were not given a proper opportunity to contest the matter.

What were the facts?

The assessees, who are co-sharers, allegedly sold land, and the Assessing Officer invoked Section 50C. The appeals were filed against orders passed by the CIT(A) without considering the assessees' submissions.

What were the issues?

Whether the CIT(A) orders were passed ex-parte without proper notice and opportunity of hearing to the assessees. Whether the assessees should be given a fresh opportunity to contest the additions on merits.

Which sections of the Income-tax Act were involved?

Section 50C,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROY

For Appellant: Shri Mahavir Atal, CA
For Respondent: Shri Pankaj Kumar, CIT-DR
Hearing: 16.06.2026Pronounced: 18.06.2026

PER BENCH:

These appeals filed by the different assessees are directed against the separate orders of National Faceless Appeal Centre, Delhi, (for short, “CIT(A)”), dated

ITA

The order continues below.

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