ANAND KUMAR JAIN ,KOTA vs. ITO WD-2(1), KOTA, KOTA

PDF · subscribers
ITA 1378/JPR/2025Status: DisposedITAT Jaipur10 November 2025AY 2023-24Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and restored the matter for fresh decision, granting the assessee another opportunity to be heard. The assessee was burdened with costs of Rs. 6,000/- for non-compliance.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for Assessment Year 2023-24. The Assessing Officer made additions for unexplained money and disallowance of interest. The assessee failed to appear or submit responses during the assessment and appellate proceedings.

What were the issues?

Whether the appeal should be dismissed due to non-appearance of the assessee, or whether the assessee should be granted another opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 234A,Section 234B,Section 234C,Section 234D,Section 156,Section 143(2),Section 142(1),Section 133(6),Section 24(b),Section 139(4),Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”B-Bench” JAIPUR

Before: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM

Hearing: 10/11/2025Pronounced: 10/11/2025
8.

In the given situation, having regard to the gravity of the issues involved, and also that the assessee did not participate in the appellate proceedings despite notices, this appeal is disposed of, for statistical purpose and while setting aside the impugned order, passed by Learned CIT(A), NFAC the matter is restored to the files of Learned CIT(A), NFAC for decision afresh, after providing another opportunity to the appellant of being heard.

Anand Kumar Jain, Kota. As regards non compliance by the assessee with the four notices issued u/s 250 of the Act, the assessee-appellant is burdened with costs of Rs. 6,000/-. Costs to be deposited in “Prime Minister’s National Relief Fund” and receipt to be produced before Learned CIT(A) before the commencement of proceedings on restoration of the matter there. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 10/11/2025.

More judgments on Section 234A

All 5,126 judgments and leading authorities on Section 234A →

Recent GST High Court judgments

Search GST case law →