DCIT, JAIPUR vs. DEVIDASS ASWANI, JODHPUR

ITA 703/JPR/2025Status: DisposedITAT Jaipur11 November 2025AY 2015-16Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the quantum appeal to the AO for fresh adjudication, providing one more opportunity to the assessee. Consequently, the penalty appeal was rendered infructuous and would depend on the set-aside proceedings.

What were the facts?

The Department appealed against the CIT(A)'s deletion of additions made under Section 69 and penalty under Section 271(1)(c). The assessee remained ex-parte throughout the assessment and penalty proceedings.

What were the issues?

Whether the CIT(A) erred in deleting additions and penalty without appreciating the AO's findings, especially concerning the admission of additional evidence without providing the AO an opportunity to examine it. The Tribunal also considered the assessee's non-cooperation.

Which sections of the Income-tax Act were involved?

Section 69,Section 271(1)(c),Section 147,Section 144,Section 10(4),Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,’’B” JAIPUR

Hearing: 7/10/2025

PER BENCH:

Both these appeals have been filed by the Department against two different orders of the ld. CIT(A),Delhi-42 dated 03-02-2025 and 04-02- 2025 for the assessment year 2015-16 in the matter of Section 147 r.w.s. 144 and Section 271(1)(c) of the Act respectively. The Grounds of appeal raised by the Department in the respective appeals are as under:- DCIT (INTL. TAX), JAIPUR VS SHRI

The order continues below.

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