PRASHANT TAK,JAIPUR vs. ACIT, CIRCLE-3, JAIPUR, JAIPUR
What did the Tribunal hold?
The Tribunal held that although the assessee was non-compliant, the CIT(A) should have decided the appeal on merits. Therefore, the matter is remanded back to the CIT(A) for a fresh decision after providing one more opportunity to the appellant.
What were the facts?
The assessee-appellant is in appeal against the order of the CIT(A) dismissing their appeal against an assessment order that made two additions on account of shifting of losses and unexplained expenditure. The assessee remained non-compliant despite several notices from the CIT(A).
What were the issues?
Whether the CIT(A) was justified in dismissing the appeal ex-parte without adjudicating on merits, despite the assessee's non-compliance?
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC-Bench” JAIPUR
Before: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM
Result
As a result, this appeal is disposed of, for statistical purposes, and the matter is remanded to Learned CIT(A) for decision afresh, after providing one more opportunity of being heard to the assessee-appellant.
As regards non compliance of the appellant despite 6 notices issued by Learned CIT(A), we burden the assessee-appellant with costs of Rs. 3000/-. The appellant to deposit the said amount of costs in “Prime Minister’s National Relief Fund” and produce the receipt before Learned CIT(A) before commencement of the proceedings on remand.
File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 25/09/2025.
Sd/- Sd/- ¼xxu xks;y½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 25/09/2025 Prashant Tak, Jaipur *Santosh आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Prashant Tak, Jaipur. 1. 2. izR;FkhZ@ The Respondent- ACIT, Circle-3, Jaipur. 3. vk;djvk;qDr@ Theld CIT 4. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZQkbZy@ Guard File vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत
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