ANITA GARG,ALWAR vs. ITO, WARD 2(2), ALWAR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL,
JAIPUR BENCHES, ‘’SMC” JAIPUR
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BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1363/JP/2024
fu/kZkj.k o"kZ@Assessment Year : 2011-12
Anita Garg
D-49, Budh Vihar
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHIPG 9448 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Ankit Garg, CA jktLo dh vksj ls@ Revenue by: Shri Gautam Singh Choudhary, JCIT-DR lquokbZ dh rkjh[k@ Date of Hearing
: 24 /02/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 24 /02/2025
PER: NARINDER KUMAR, JUDICIAL MEMBER
The assessee is in appeal while challenging order dated 15-10-2024 passed by the ld.CIT(A), National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] whereby her appeal challenging the assessment order dated 24-12-
2018, relating to assessment year 2011-12, has been dismissed.
2
A perusal of impugned order would reveal that as regards Column No.12 of Form No.35, ld. CIT(A) was of the view that word‘’No’’ was written, and further that no application under Rule 46A having been filed, the additional evidence sought to be filed during the appellate proceedings could not be considered. In other words, in Form No.35, it was not mentioned that any additional evidence was sought to be produced in the appeal.
5
A perusal of Form 35 submitted in this appeal file would reveal that against
Colum No.12 thereof word ‘’Yes’’ finds mentioned, meaning thereby that the appellant intended to file additional evidence in the appeal.
Record reveals that before the AO, the assessee did not participate or comply with the notices. No satisfactory explanation has been put forth by ld.AR for the assessee for non-compliance of the notices issued by the AO.
Order pronounced in the open court on 24/ 02/2025. (xxu Xkks;y)
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(GAGAN GOYAL)
(NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member
Tk;iqj@Jaipur fnukad@Dated 24 /02/2025
*Mishra, Sr. PS
आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Anita Garg, Alwar
2. izR;FkhZ@ The Respondent- The ITO, Ward 2(2), Alwar
3. vk;djvk;qDr@ The ld CIT
4. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत
5. xkMZQkbZy@ Guard File ITA No.1363/JP/2024) vkns'kkuqlkj@ By order,
सहायकपंजीकार@Aेेजज. त्महपेजतंत