RAJASTHAN MEDICARE RELIEF SOCIETY GOVT BDM HOSPIAL,KOTPUTLI, JAIPUR vs. THE INCOME TAX OFFICER EXEMPTION WARD-1, JAIPUR

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ITA 702/JPR/2025Status: DisposedITAT Jaipur21 August 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and rejected the assessee's adjournment request. It set aside the matter to the AO to provide one more opportunity for the assessee to present its case on merits.

What were the facts?

The assessee, Rajasthan Medicare Relief Society, failed to file its return of income for AY 2018-19. The Assessing Officer (AO) reopened the assessment due to cash deposits and passed an ex-parte order after the assessee failed to respond to notices. The CIT(A) also dismissed the assessee's appeal ex-parte.

What were the issues?

Whether the ex-parte orders passed by the lower authorities were justified, and whether the assessee should be granted a fresh opportunity to present its case on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148,Section 142(1),Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, JAIPUR

Before: Shri T.R. Senthil Kumar & Shri Prakash

For Respondent: Shri Abhimanyu Singh Yadav, ACIT

आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT

5 I.T.A No. 702/JPR/2026 Page No Rajasthan Medicare Relief Society Govt Bdm Hospital

4.

CIT (A) 5. DR, ITAT 6. Guard file. By order/आदेश से, सहायक पंजीकार आयकर अपील�य अ�धकरण,

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