Loading judgment…
Facts
The assessee challenged an assessment order that added cash deposits made during the demonetization period and a portion of net profit. The assessee's appeal was dismissed by the CIT(A). The assessee then appealed to the Tribunal, claiming lack of proper legal assistance prevented them from availing opportunities before the AO and CIT(A).
Held
The Tribunal noted that notices were issued to the assessee, but there was non-compliance. Despite this, considering the issue involved and the opportunity not fully availed by the assessee, the Tribunal decided to remit the matter back to the Assessing Officer for a fresh decision.
Key Issues
Whether the matter should be remanded to the Assessing Officer for fresh consideration due to the assessee's claim of lack of proper legal assistance and non-compliance with notices.
Sections Cited
69A, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JODHPUR BENCH (VIRTUAL
Before: Dr. MITA LAL MEENA & SHRI NARINDER KUMAR
Result
In view of the above discussion, this appeal is disposed of, for statistical purposes, and the matter is remanded to the Assessing Officer for decision afresh, in accordance with law, after providing reasonable opportunity of being heard to the assessee.
The assessee is burdened with costs of Rs. 5000/-( five thousand only). Costs to be deposited in “Prime Minister’s National Relief Fund”. The assessee-appellant to produce before the Assessing Officer, receipt in proof of deposit of costs of Rs. 5,000/- (five thousand only) imposed today, and thereupon, the Assessing Officer shall commence proceedings. Order to be pronounced under Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 by placing the details on the notice board. Sd/- Sd/- (Dr. Mitha Lal Meena ) (Narinder Kumar ) Accountant Member Judicial Member Date: 29/09/2025 *Santosh