ESHA WADHWANI,RAIPUR vs. INCOME TAX OFFICER, WARD-1, REWA, REWA

ITA 13/JAB/2024Status: DisposedITAT Jabalpur13 May 2026AY 2014-158 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee could not adduce evidence in both assessment and first appellate proceedings. Considering the lack of evidence and the need for proper verification, the Tribunal decided to remand the case back to the Assessing Officer.

What were the facts?

The assessee filed a return of income under presumptive taxation. Subsequently, the case was reopened, and additions were made for unexplained investment and cash balance. The assessee failed to provide substantiation for these additions.

What were the issues?

Whether the assessment order passed under Section 147 r.w.s. 144 was justified without proper substantiation of investments and cash balances by the assessee. Whether the appellate authority should have provided another opportunity for the assessee to present evidence.

Which sections of the Income-tax Act were involved?

Section 139,Section 44AD,Section 143(3),Section 148,Section 147,Section 144,Section 246A,Section 251(1)(a)

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 Respondent: Mr N.M. Prasad [‘Ld. DR’]
Pronounced: 13/05/2026

PER G. D. PADMAHSHALI; The present appeal is filed by the assessee u/s 253(1) of the Income Tax Act, 1961 [‘the Act’ hereinafter] and is directed against DIN & Order No. ITBA/NFAC/S/250/2023- 24/1058455671(1) dt. 05/12/2023 passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’ hereinafter] for assessment year 2014-15 [‘AY’ hereinafter].

ITAT-Jabalpur Esha Wadhwani Vs ITO ITA No. 013/JAB/2024 AY: 2014-15

2.

The case was called twice; none appeared at the behest of the appellant assessee. It is seen from the order-sheet entries that the case after its institution was listed for hearing first tim

The order continues below.

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