PANCHU RAM SHARMA,JAIPUR, RAJASTHAN vs. ITO WARD 3(1), JAIPUR, ITO, JAIPUR
Income Tax Appellate Tribunal, JAIPUR BENCH “SMC”, JAIPUR
Before: Dr. S. SEETHALAKSHMI & SHRI GAGAN GOYALPanchu Ram Sharma, S/o. Madan Lal Sharma Pipali Wali Dhani, Bhambhori, Jaipur 303 706 PAN No.: IQPPS 3649J
PER GAGAN GOYAL, A.M:
This appeal by assessee is directed against the order of NFAC, Delhi dated
24.04.2025 passed u/s. 250 of the Income Tax Act, 1961 (in short ‘the Act’). The assessee has raised the following grounds of appeal: -
On the facts and in the circumstances of the case the Ld. CIT (A) (NFAC) has erred in confirming addition of Rs. 12,51,000/- and confirming ex parte assessment
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Panchu Ram Sharma without giving proper opportunity of being heard and without considering the material available on record which includes purchase cost as per Registry and construction cost and period of holding of plot. Hence, order of CIT Appeal and Assessing officer is liable to be set aside.
The Ld. CIT Appeal has erred in law and facts to accept the remand report without providing copy of same to appellant and also not considering the documents and written submission filed by the Appellant. The Ld. CIT Appeal also not appreciated the fact that no notice served during assessment proceedings upon the Appellant (Assessee) and no PAN was allotted to Assessee and ex parte Assessment completed without considering the documents available from insight and from records. The Assessment order was passed against natural justice and bad in law need to be set aside.
The Appellant craves permission to add, amend, alter or delete any of the grounds of Appeal.
This appeal by the assessee is directed against the order dated 24.04.2025 passed by the Ld. Commissioner of Income Tax (Appeals) [CIT(A)] for the Assessment Year 2009-10. Information was received from the Sub-