RAHUL JESMIN SETH,CHENNAI vs. ITO, NCW-22(5), TAMBARAM

ITA 307/CHNY/2025Status: DisposedITAT Chennai17 April 2025AY 2017-18Bench: SHRI GEORGE GEORGE K. (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that since the assessee could not provide sufficient evidence and was also unable to appear before the lower authorities, the matter should be remanded to the Assessing Officer. This is to allow the assessee one more opportunity to present their case with written submissions and documentary evidence.

What were the facts?

The assessee, an individual, failed to file an income tax return and did not respond to notices. The Assessing Officer completed the assessment ex-parte under Section 144 based on available information, treating cash deposits during demonetization as unexplained investments and disallowing certain claims.

What were the issues?

Whether the assessee should be granted another opportunity to present evidence before the Assessing Officer, especially when the lower authorities passed ex-parte orders due to non-compliance.

Which sections of the Income-tax Act were involved?

Section 250,Section 69,Section 139(1),Section 142(1),Section 133(6),Section 10(13A),Section 17(2),Section 10(14)(ii),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K., VICE- & SHRI S.R. RAGHUNATHA

Hearing: 19.03.2025Pronounced: 17.04.2025

PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is directed against the order passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, under section 250 of the Income Tax Act, 1961 [“Act” in short] dated 23.12.2024 pertains to the assessment year 2017-18. 2. The assessee raised 18 grounds of appeal, amongst whic

The order continues below.

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