UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CIRCLE-KOTA, CENTRAL CIRCLE, KOTA

ITA 826/JPR/2025Status: DisposedITAT Jaipur11 August 2025AY 2017-18Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the AO to decide afresh, providing one more opportunity of hearing to the assessee. A cost of Rs. 5,000/- was imposed on the assessee for being lethargic.

What were the facts?

The assessee filed appeals against ex-parte assessment orders passed by the AO and confirmed by the CIT(A). The assessee claimed delay in filing appeals due to health issues and lack of legal assistance. The ITAT noted that the assessee was ex-parte before both lower authorities.

What were the issues?

Whether the ex-parte assessment orders passed without providing sufficient opportunity of being heard are sustainable and whether additions made in the absence of incriminating materials are justified.

Which sections of the Income-tax Act were involved?

Section 144,Section 153A,Section 68,Section 145(3),Section 69A,Section 153B(1)(b)

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

Before: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA Nos. 826 & 827/JPR/2025

Hearing: 07/08/2025

PER: DR. S. SEETHALAKSHMI, J.M.

The assessee has filed the above mentioned appeals against two different orders of the ld. CIT(A), Udaipur-2 dated 27-09-2024 and 28-09- 2024 for the assessment years 2017-18 and 2018-19 respectively. The grounds of appeal raised by the assessee in above mentioned appeals are reproduced as under:- SHRI UPENDRAF KUMAR SONI VS ACIT, CENTRAL CIRCLE-KOTA ITA No.826/JPR/2025 – A.Y. 2017-18 ‘’1. That on the

The order continues below.

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