SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

ITA 507/JPR/2025Status: DisposedITAT Jaipur12 November 2025Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)51 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) based on High Court directions. It was held that the notice issued under Section 153C by the Jaipur ITO lacked jurisdiction as the assessee's case was not transferred from Delhi to Jaipur.

What were the facts?

The assessee's appeals were related to assessment years 2015-16 to 2021-22. The original assessment orders were passed under Section 153C read with Section 144 of the Income Tax Act. The assessee challenged the CIT(A)'s dismissal of appeals on grounds of delay and lack of jurisdiction.

What were the issues?

The key issues were whether the CIT(A) erred in dismissing the appeal on delay without considering the facts and High Court directions, and whether the assessment notice under Section 153C was issued without jurisdiction.

Which sections of the Income-tax Act were involved?

Section 153C,Section 144,Section 127,Section 153D,Section 69,Section 115BBE,Section 271(1)(c)

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR

Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 505 to 509/JP/2025

For Appellant: Adv. jktLo dh vksj ls@
Hearing: 17/09/2025Pronounced: 12/11/2025

PER: RATHOD KAMLESH JAYANTBHAI, AM

The details of the five separate orders which are under challenge

before this tribunal are as under :

Sr. No. ITA No. Assessment Date on which the Date and section Year Impugned order was under which the passed by the assessment order Commissioner of was passed by Income Tax, Appeals- DCIT, Central 4,Jaipur [CIT(A)] Circle-1, Jaipur 1 505/JP/2

The order continues below.

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