SHRI MALLAPUREDDI CHALPATI RAO,RAIPUR vs. DY.. C.I.T.-1(1), RAIPUR

ITA 133/BIL/2015Status: DisposedITAT Raipur13 August 2018AY 2011-123 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) to provide one final opportunity to the assessee to substantiate their case, considering the interest of justice. The assessee was directed to appear without seeking adjournments.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) due to non-appearance, confirming additions made by the Assessing Officer. The assessee sought a restoration to the CIT(A) for a final opportunity to present their case.

What were the issues?

Whether the CIT(A) should have decided the appeal ex-parte without granting a final opportunity to the assessee, despite the assessee's non-appearance.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI R. K. PANDA & MS. SUCHITRA KAMBLE

For Appellant: Shri R.B. Doshi, CA

For Respondent: Shri Sanjay Kumar, DR

PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 07.10.2015 of the ld. CIT(A)- 1, Raipur (CG) relating to assessment year 2011-12. 2. The assessee in his various grounds of appeal has challenged the order of the ld. CIT(A) in confirming the various additions made by the Assessing Officer and dismissing the appeal filed by the assessee.

The ld. counsel for the assessee, at the outset, submitted that the assessee is an individual and filed his return of income on 30.09.2011 declaring total income of Rs.37,17,360/-. The Assessing Officer in the order passed u/s 143(3)

2 on 27.03.2013 determined the total income at Rs.42,12,350/- wherein he made

addition of Rs

The order continues below.

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