AJAY YADAV,JAIPUR vs. ITO WD 1(2), JPR, JAIPUR

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ITA 181/JPR/2025Status: DisposedITAT Jaipur07 May 2025AY 2011-12Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal was hearing the appeals filed by the assessee. The first ground of appeal mentioned is related to an ex-parte assessment that allegedly violated natural justice and relied on filed returns.

What were the facts?

The assessee has filed two appeals against separate orders from the CIT(A). The appeals pertain to assessment years 2011-12 and 2023-14.

What were the issues?

Whether the ex-parte assessment order was passed in violation of natural justice principles, and whether the assessment should have relied on the filed returns.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(3)

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.181 & 182/JPR/2025

For Appellant: Shri Amit Kumar Jain, CA jktLo dh vksj ls@
For Respondent: Mrs. Anita Rinesh, JCIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 8/04/2025
Hearing: 8/04/2025

ORDER PER: DR. S. SEETHALAKSHMI, J.M. Both these appeals have been filed by the assessee against two different orders of the ld. CIT(A) dated 31-01-2024 and 18-11-2022, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment years 2011-12 and 2023-14 raising therein following grounds of appeal.

A.Y. 2011-12 ‘’Ground 1: Ex-Parte Assessment in Violation of Natural Justice and Reliance on Filed Returns 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.181 & 182/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2011-12 & 2013-14 Shri Ajay Yadav cuke Income Tax Officer, 32BC, Hawa Sadak, Keshav Nagar Vs. Ward -1(2), AJMER ROAD, Jaipur 302 006 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEPY 6857 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Amit Kumar Jain, CA jktLo dh vksj ls@ Revenue by : Mrs. Anita Rinesh, JCIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 8/04/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 07 /05/2025 vkns'k@ ORDER PER: DR. S. SEETHALAKSHMI, J.M. Both these appeals have been filed by the assessee against two different orders of the ld. CIT(A) dated 31-01-2024 and 18-11-2022, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment years 2011-12 and 2023-14 raising therein following grounds of appeal.

A.Y. 2011-12 ‘’Ground 1: Ex-Parte Assessment in Violation of Natural Justice and Reliance on Filed Returns

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