What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for a fresh decision. This was done in the interest of justice and equity, considering the ex parte dismissal.

The assessee's appeal before the CIT(A) was dismissed ex parte due to non-compliance. The Assessing Officer had made an addition based on a presumption of 8% of gross contract receipts, which the assessee contested.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex parte without a fresh adjudication on merits, and whether the addition made by the AO was legally sustainable.

Ganga Singh Choudhary, Alwar vs ITO | ITAT Jaipur 2017

Income Tax Appellate Tribunal, JAIPUR BENCHES (SMC

Before: SHRI BHAGCHANDvk;dj vihy la-@ITA No. 838/JP/2015

For Appellant: Shri Mahendra Gargieya (Adv) jktLo dh vksj ls@

Hearing: 10/04/2017Pronounced: 11/04/2017

per the notices issued and again no compliance has been made till this stage

and the ld. CIT(A) dismissed the appeal of the assessee.

After hearing both sides on the issue raised in this appeal, I am of the

view that in the interest of justice and equity, it will be fair and reasonable to

restore the appeal to the file of the ld. CIT(A) to be decided afresh.

Therefore, I restore the issue raised in this appeal to the file of the ld.

CIT(A).

In the result, the appeal of the assessee is allowed for statistical

purposes only.

Order pronounced in the open court on 11/04/2017.

Sd/- ¼Hkkxpan½ (BHAGCHAND) ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 11th April, 2017

*Ranjan

ITA 838/JP/2015_ 3 M/s Ganga Singh Choudhary Vs ITO आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- M/s Ganga Singh Choudhary, Alwar. 1. izR;FkhZ@ The Respondent- The ITO, Ward 1(1), Alwar. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 838/JP/2015) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

GANGA SINGH CHOUDHARY,ALWAR vs. ITO, ALWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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