GEET AND JEET BUILDCON PVT. LTD.,BARMER vs. ITO, WARD-1, BARMER

ITA 536/JODH/2025Status: DisposedITAT Jodhpur09 April 2026AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the Ld. CIT(A) had indeed relied on facts from another case and rejected the assessee's appeal ex-parte. The Tribunal considered it appropriate to remand the matter back to the Ld. CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal was rejected by the Ld. CIT(A) who discussed facts from another case, allegedly violating principles of natural justice. The assessee contended that this led to an ex-parte order without considering their submissions.

What were the issues?

Whether the CIT(A) erred in rejecting the appeal by relying on facts of another case, thereby violating principles of natural justice and passing an ex-parte order?

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: Shri Rajendra Jain, Advocate and Smt, CA (Physical), Shri Ghanshyam Meena, JCIT-DR (Virtual)
Hearing: 07.04.2026

DR. MITHA LAL MEENA, A.M.: This appeal is filed by assessee against the order of Commissioner of Income Tax, Appeal ADDL/JCIT (A)-9 Mumbai dated 12.03.2025 challenging therein rejection of its appeal by the Ld. CIT(A) by discussing facts of the other case.

2.

At the outset, the Ld. Counsel for the assessee has submitted that Ld. CIT(A) has discussed facts of the other case on Page No. 2 of the impugned order which are not related to the case of the assessee. The counsel has argued that by referring the facts of the other case, the Ld. CIT(A) has missed

2 Asst. Year: 2014-15 to consider the submissions of the assessee and passed an ex-parte order by stating that as

The order continues below.

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