DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. SITA RAM AGARWAL, JAIPUR

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ITA 1379/JPR/2024Status: DisposedITAT Jaipur12 August 2025AY 2019-20Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal decided to restore the matters back to the file of the Assessing Officer for fresh adjudication. This was done to allow the assessee to furnish additional evidence and for the Assessing Officer to consider it.

What were the facts?

The appeals were filed by the assessee and the revenue against the orders of the CIT(A) for various assessment years. The core of the dispute revolves around the addition of certain amounts to the assessee's income.

What were the issues?

The primary issue was the admissibility of additional evidence and the need for a fresh assessment based on that evidence.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR

Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1426 to 1433/JPR/2024

For Appellant: Shri P.C. Parwal, C.A
Hearing: 07/07/2025Pronounced: 12/08/2025

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1426 to 1433/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2009-10 to 2011-12 and 2015-16 to 2019-20 cuke Sh. Sita Ram Agarwal The DCIT, Vs. Vill. & PO. Nareda, Kotputli, Central Circle-3, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQPA8824L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 1377 to 1379/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2019-20 cuke The DCIT, Sh. Sita Ram Agarwal Vs. Central Circle-3, Vill. & PO. Nareda, Kotputli, Jaipur Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQPA8824L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal, C.A. jktLo dh vksj ls@ Revenue by : Mrs. Anita Rinesh, JCIT-DR a lquokbZ dh rkjh[k@ Date of Hearing : 07/07/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 12/08/2025 vkns'k@ ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM

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