VIJENDRA CHOUDHARY,NAGAUR vs. ITO, WARD-1,, NAGAUR

ITA 474/JODH/2025Status: DisposedITAT Jodhpur31 August 2026AY 2018-193 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remanded the matter back for fresh adjudication. The assessee was directed to be given one more opportunity to present their case with all necessary documents.

What were the facts?

The assessee filed a return of income which was subjected to scrutiny. Additions were made on account of sales promotion expenses and agriculture income. The CIT(A) confirmed these additions and dismissed the assessee's appeal for non-compliance.

What were the issues?

Whether the CIT(A) erred in confirming additions without proper adjudication on merits, and whether the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘DB’ BENCH, JODHPUR

Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Amit Kothari, CA

For Respondent: Ms. Prerna Choudhary, ACIT

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against the appellate order dated 27.06.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi arising out of assessment order passed u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19. 2. The brief facts of the case are that the assessee is an individual, filed his return of income for AY 2018-19 on 31.10.2018 declaring total

2 Page No Vijendra Choudhary

income of Rs. 65,72,160/-. The return was taken for scrutiny assessment and made disallowance of Rs. 1

The order continues below.

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