NAMIT JAIN,JAIPUR vs. ITO WARD 6(2), JAIPUR, JAIPUR

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ITA 1152/JPR/2025Status: DisposedITAT Jaipur29 September 2025AY 2016-17Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee did not comply with multiple notices issued by the CIT(A). Despite this non-compliance, the Tribunal decided to grant one more opportunity to the assessee to present their case before the CIT(A) for effective adjudication. The appeal was restored to the CIT(A) for fresh decision.

What were the facts?

The assessee challenged an order of the CIT(A) for AY 2023-24, which dismissed the assessee's appeal and upheld the assessment order that confirmed two additions. The assessment order for AY 2016-17 was completed under Section 147 after reopening, with additions made under Section 55,81,127/- as business income and Section 3,41,29,963/- under Section 68 r.w.s. 115BBE.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) despite non-compliance with previous notices, and whether the additions made under Section 68 r.w.s. 115BBE are justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 143(3),Section 148A,Section 148,Section 68,Section 115BBE,Section 133(6)

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Result

14.

In the given facts and circumstances, this appeal is disposed of for statistical purpose and the appeal before Learned CIT(A) filed by the assessee is restored to its original, for afresh decision, after providing reasonable opportunity of being heard to the assessee.

1.

14. For the non compliance with notices issued by Learned CIT(A), when no explanation has been put forth before us, Assessee-appellant is burdened with costs of Rs. 2000/-. The appellant to deposit the said amount of costs in “Prime Minister’s National Relief Fund” and produce the receipt before the Learned CIT(A) before commencement of the proceedings on remand. office.

Order pronounced in the open court on 29/09/2025.

1.

¼xxu xks;y½ ¼ujsUnzdqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;dlnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 29 /09/2025 *Santosh आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Namit Jain, Jaipur. 1. izR;FkhZ@ The Respondent- ITO, Ward-6(2), Jaipur. 2. 3. vk;djvk;qDr@Theld CIT 4. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत xkMZQkbZy@ Guard File 5. vkns'kkuqlkj@ By order,

सहायकपंजीकार@Aेेजज. त्महपेजतंत

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