BRAJENDRA SHARMA,BARWANI vs. INCOME TAX OFFICER, SENDHWA

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ITA 762/IND/2024Status: DisposedITAT Indore14 May 2025AY 2012-139 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that although the assessee was largely non-compliant, notices sent by the CIT(A) went to incorrect email addresses, thus not affording a real opportunity of being heard. Therefore, the impugned order of the CIT(A) was set aside.

What were the facts?

The assessee purchased agricultural land for Rs. 30 lakh but did not disclose this transaction in their return of income. The Assessing Officer (AO) made a best judgment assessment after the assessee remained non-compliant with various notices. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the assessee was afforded a proper opportunity of being heard by the CIT(A) and if the notices were served on the correct email addresses.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: BHAGIRATH MAL BIYANI & SHRI PARESH M JOSHI

5.1 In the result “impugned order” is set aside as and by way of remand back to the file of Ld. A.O on denovo basis after assessee has shown proof of payment of cost of Rs.5000/- as directed (supra).

5.2 Appeal of the assessee is allowed for statistical purpose.

Order pronounced in open court on 14.05.2025.

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