RAJ KUMAR SIRWANI,MANDLA vs. INCOME TAX OFFICER, MANDLA WARD, MANDLA, MANDLA

ITA 37/JAB/2024Status: DisposedITAT Jabalpur30 June 2025AY 2015-16Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal observed that the assessee was not afforded adequate opportunity to present their case and that the authorities below did not properly consider the explanations offered. The Tribunal emphasized the principles of natural justice.

What were the facts?

The assessee's appeal is against the ex-parte order of the NFAC for AY 2015-16, where income was confirmed at Rs.29,02,790/- against a returned income of Rs.3,17,790/-. The assessment was re-opened under Section 147, and additions were made concerning unexplained investments in immovable property and provision under Section 56(2)(vii)(b).

What were the issues?

Whether the assessee was afforded sufficient opportunity to represent their case and whether the additions made were justified considering the grounds raised.

Which sections of the Income-tax Act were involved?

Section 56(2)(vii)(b),Section 147,Section 148,Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “DB”, JABALPUR

Before: SHRI KUL BHARAT & SHRI, NIKHIL CHOUDHARY

For Appellant: Dr. H. S. Modh, Adv
For Respondent: Shri Alok Bhura, Sr. CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 29.01.2024 pertaining to the assessment year 2015-16. The assessee has raised the following grounds of appeal: -

“1. That the Ld. National Faceless Appeal Centre (NFAC) has grossly erred in facts and circumstances of the case to pass ex-parte order.

2.

That the NFAC has grossly erred in facts and circumstances of the case to confirmed the income atRs.29,02,790/- against the returned income at Rs.3,17,790/-.

3.

That the addition made for Rs.7,62,500/- on account of provision of Sec

The order continues below.

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