SHREE ASHAPURI SHREE MAHODARI MATAJI TRUST,JALORE vs. INCOME TAX OFFICER, JALORE

ITA 505/JODH/2025Status: DisposedITAT Jodhpur27 April 2026AY 2017-186 pages
AI SummaryRemanded

What were the facts?

The assessee, a trust, failed to respond to multiple notices from the JCIT(A) regarding a deficiency in its appeal filing. Consequently, the JCIT(A) passed an ex-parte order. The assessee's appeal before the ITAT concerns additions made under Section 69A for cash deposits and under Section 2(24)(iia) read with Section 56 for other receipts.

What did the Tribunal hold?

The Tribunal held that the assessee should be given another opportunity to present its case before the Assessing Officer due to the ex-parte nature of the JCIT(A)'s order and the arguable merits of the case. The matter was restored to the Assessing Officer for a de novo assessment.

What were the issues?

Whether the ex-parte order passed by the JCIT(A) was justified and whether the assessee should be granted a fresh opportunity for assessment, considering the principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 69A,Section 2(24)(iia),Section 56,Section 57(iii),Section 12A,Section 139(1),Section 139(4),Section 142(1),Section 249(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: Shri Anil Goyal, CA (Virtually)
For Respondent: Shri Ghanshyam Meena- JCIT-, DR (Virtually)
Hearing: 06.04.2026

DR. MITHA LAL MEENA, A.M.: This appeal is filed by assessee against the order dated 27.03.2025 of the Commissioner of Income Tax Appeal ADDL/JCIT (A)-2 Coimbatore [hereinafter referred to as the JCIT(A)] with respect to the assessment year 2017-18

2.

The appellant assessee has raised the following grounds of appeal:-

1.

The orders of the learned AO and the learned JCIT(A) are bad in law and against facts of the case.

2

2.

The learned AO has erred in making addition of Rs 7,16,035/- under section 69A of Income Tax Act for cash deposited in the bank account of the assessee during demonetization period. The learned JCIT(A) has erred in sustaining this addition.

3.

The learned JCIT(A) has erred in making enhancement in the inco

The order continues below.

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