M/S GRAND LILLY MOTELS LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALNDHAR

ITA 145/ASR/2023Status: DisposedITAT Amritsar29 May 2026AY 2018-196 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the CIT(A) had not adjudicated the grounds of appeal on their merits. Therefore, in the interest of justice, the matter was remanded back to the CIT(A) for adjudication on the grounds of appeal.

What were the facts?

The assessee's appeal before the ITAT was dismissed for non-appearance on multiple occasions. The CIT(A) had also dismissed the appeal without adjudicating on the merits due to the assessee's absence. The ITAT noted that the CIT(A) had not adjudicated the grounds of appeal on merits.

What were the issues?

Whether the CIT(A) properly adjudicated the grounds of appeal on merits when the assessee failed to appear. The need for the ITAT to remand the case for proper adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250(6),Section 43B,Section 40A(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: DR. DIPAK P. RIPOTE & SH. UDAYAN DAS GUPTA

Hearing: 18.03.2026Pronounced: 29.05.2026

Per: Udayan Dasgupta, JM:

This appeal is filed by the assessee against the order of ld. CIT(A)-5, Ludhiana, passed u/s 250 (6) of the IT Act, 1961, dated 06.03.2023, which has emanated from the order of the DCIT, Central Circle-1, Jalandhar, passed u/s 143(3) of the Act, dated 24.04.2021. 2. The grounds of appeal taken in Form 36 are as follows:

“1. That the order under appeal is against law and facts on the file. Assessment Year: 2018-19 2

2.

That the Learned authorities below have made the addition and confirmed the addition of Rs. 405657/- in the Income of the appellant on account of trading addition due to enhancement of sales, which is highly unjustified, unreasonable, uncalle

The order continues below.

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