DEEPENDRA SINGH KAVARETI (SGM),SEONI vs. INCOME TAX OFFICER SEONI, SEONI

ITA 210/JAB/2025Status: DisposedITAT Jabalpur14 May 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte assessment and appellate orders, remanding the case to the AO for de-novo assessment. This was done because the proceedings were conducted without evidence or submissions from the assessee, and the reasons for non-prosecution were not considered deliberate.

What were the facts?

The assessee, a petrol pump proprietor, failed to comply with notices issued by the AO and the first appellate authority, leading to ex-parte assessment and appeal dismissal. The assessee attributed non-compliance to lack of internet facilities and assistance in a remote village.

What were the issues?

Whether ex-parte assessment and appellate proceedings, conducted due to the assessee's non-compliance, should be set aside and remanded for fresh assessment, considering the reasons for non-compliance.

Which sections of the Income-tax Act were involved?

Section 144,Section 143(2),Section 142(1),Section 250,Section 246A,Section 249

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, MP

Before: HON’BLE SHRI KUL BHARAT & SHRI G.D. PADMAHSHALI

For Appellant: Mr Pavan Ved [‘Ld. AR’]
For Respondent: Mr Rahul Padha [‘Ld. DR’]
Pronounced: 14/05/2026

PER G. D. PADMAHSHALI; The present appeal is filed by the assessee impugning DIN & Order No. ITBA/NFAC/S/250/2023-24/1062492456(1) dt. 12/03/2024 passed u/s 250 of the Income Tax Act, 1961 [‘the Act’ hereinafter] by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’ hereinafter] which in turn dealt with an order of assessment passed u/s 144 of the Act by the Income Tax Officer [‘Ld. ITO’ hereinafter] anent to assessment year 2017-18 [‘AY’ hereinafter].

ITAT-Jabalpur Deependra Singh Kavareti Vs ITO ITA No. 210/JAB/2025 AY: 2017-18

2.

Briefly stated, facts of the case are that; the assessee is a proprietor of M/s Sa

The order continues below.

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