LAXMI DEVI MAMNANI,JAIPUR vs. ITO WD 4(1), JAIPUR

ITA 10/JPR/2026Status: DisposedITAT Jaipur31 August 2026AY 2011-125 pages
AI SummaryRemanded

What were the facts?

The assessee, a homemaker, did not file an income tax return for AY 2011-12. Notices from the AO were sent to an incorrect address, leading to an ex-parte reassessment order. The appeal to the CIT(A) was dismissed due to delay, without considering the reasons or merits.

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal due to delay without proper opportunity. The matter was set aside to the AO to verify purchase and sale deeds and recompute income according to law.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine due to delay without considering the reasons and whether the ex-parte assessment order was valid due to improper service of notices.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 45,Section 48,Section 55,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH, JAIPUR

Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Anoop Bhatia, Ld. AR

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against the appellate order dated 10.11.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, arising out of ex- parte reassessment order passed u/s. 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2011-12. 2. The brief facts of the case are that the assessee is a senior citizen who has not filed the return of income for the Assessment Year 2011-

12.

On 06.04.2009, the assessee purchased an immovable property at 71/204, Mansarovar Yojna, Jaipur for a consideration of Rs. 13 lakhs.

2 I.T.A No. 10/JPR/20

The order continues below.

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