SURENDRA KUMAR JAIN,TIKAMGARH vs. INCOME TAX OFFICER WARD, TIKAMGARH

ITA 38/JAB/2025Status: DisposedITAT Jabalpur15 May 2026AY 2012-234 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Considering the lack of effective representation before lower authorities and to uphold natural justice, the Tribunal set aside the impugned order and restored the assessment to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal was delayed due to lack of knowledge of the impugned order. The original assessee passed away, and his wife was substituted as the legal heir. The Assessing Officer made an ex-parte addition of Rs. 10,78,189/- due to non-compliance by the assessee.

What were the issues?

Whether the ex-parte assessment order was illegal and void due to violation of natural justice. Whether the addition made under Section 69A was justifiable without proper evidence.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 148,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI KUL BHARAT

For Appellant: Shri Abhijeet Shrivastava, Advocate
For Respondent: Shri N. M. Prasad, Sr. DR-1

PER KUL BHARAT, VICE PRESIDENT.:

The present appeal was filed by the assessee on 27.01.2025. It is informed by the assessee vide application dated 02.03.2026 which is received in the office of the Registry of this Tribunal on 02.03.2026 that the appellant Shri Surendar Kumar Jain expired on 21.03.2005 and requested for substitution of the legal heir and amended Form No. 36 has also been filed. The death certificate of late Shri Surendar Kumar Jain has been placed on record and it is prayed that Smt. Meena Jain, wife of Shri Surendar Kumar Jain (deceased) be substituted as legal representative in terms of

The order continues below.

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