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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.
Held
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.
Key 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.
Sections Cited
147, 148, 143(3)
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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
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