KHANNA AUTOMOBILES REWA,REWA vs. INCOME TAX OFFICER, REWA

ITA 39/JAB/2024Status: DisposedITAT Jabalpur30 June 2025AY 2014-15Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY (Accountant Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have adjudicated the grounds on merits rather than dismissing the appeal ex-parte. The order of the CIT(A) was set aside to allow the assessee to present their case afresh.

What were the facts?

The assessee's assessment was reopened based on three issues: transportation payments not reflected in the P&L, no disallowance under Rule 8D for exempt income, and an unexplained investment difference. The CIT(A) dismissed the appeal ex-parte due to non-prosecution.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without considering the merits of the case, and whether the reopening of assessment was valid.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 147,Section 148,Section 14A

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: Shri Sapan Usrethe, 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 12.02.2024 pertaining to the assessment year 2014-15. The assessee has raised the following grounds of appeal: -

“1. The learned Commissioner of Income tax (Appeal) NFAC was not justified in passing ex-parte order without appreciating that non appearance before the learned Commissioner of Income tax (Appeal) NFAC was not intentional as on the date when the case is fixed appellant tried to file the reply/adjournment but due to technical gl

The order continues below.

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