DALJEET SINGH CHAWLA, RAIPUR,RAIPUR vs. ITO, WARD-1(1), RAIPUR, RAIPUR

ITA 520/RPR/2025Status: DisposedITAT Raipur05 May 2026AY 2012-138 pages
AI SummaryRemanded

What were the facts?

The assessee, a non-filer, deposited a large sum of cash and engaged in significant commodity transactions without offering any income. The assessment was reopened, and an ex-parte assessment was completed. The CIT(A) dismissed the appeal due to non-compliance by the assessee.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing the principle of substantial justice over technical considerations. The Tribunal set aside the CIT(A)'s order and remanded the matter back for a fresh decision on merits.

What were the issues?

The primary issues were the validity of reopening, additions made on merit, and the unsigned approval for reopening. The appeal was delayed, and the assessee had not complied with notices from lower authorities.

Which sections of the Income-tax Act were involved?

Section 148,Section 151,Section 147,Section 144,Section 44AD,Section 250,Section 254,Section 292BC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM

For Appellant: Shri Yash Dhariwal, CA
Hearing: 23/04/2026

Per Avdhesh Kumar Mishra, AM:

This appeal for Assessment Year (‘AY’) 2012-13 filed by the assessee is directed against the order dated 09.01.2025 of Commissioner of Income Tax (Appeals), [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi passed under section 250 of the Income Tax Act, 1961 (‘Act’).

2.

Vide seven grounds of appeal, the assessee has challenged not only the validity of reopening of assessment but als

The order continues below.

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