SHRI RAJESH PRABHAKAR,JALANDHAR vs. INCOME TAX OFFICER WARD-1, JALANDHAR

ITA 360/ASR/2025Status: DisposedITAT Amritsar01 June 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, noting that ex parte orders were passed at both lower stages and considering the assessee's stated medical issues, remanded the matter back to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee claimed agricultural income, but failed to provide documentary evidence to the AO. The AO completed the assessment ex parte. The CIT(A) also dismissed the appeal ex parte due to non-compliance.

What were the issues?

Whether the assessee was denied a proper opportunity of hearing at both the AO and CIT(A) stages due to non-receipt of notices or other procedural lapses.

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DAS GUPTA

Hearing: 08.04.2026Pronounced: 01.06.2026

Per: Udayan Dasgupta, JM:

This appeal is filed by the assessee against the order of ld. CIT(A), NFAC, Delhi, passed u/s 250 of the IT Act, 1961, dated 12.03.2025, which has emanated from the order of the AO, (Assessment Unit), passed u/s 144 of the Act, dated 26.09.2022. 2. There are six grounds of appeal taken by the assessee in Form 36 but the main grievance is in respect of non-receipt of notice by the assessee from the office of the ld. first appellate authority and in absence of proper opportunity of hearing. Assessment Year: 2020-21 2

3.

Brief facts emerging from records are that the assessee has filed returned in regular course, disclosing agricultural income

The order continues below.

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