VIMLA DEVI MEENA,DAUSA vs. ITO WARD- DAUSA, DAUSA

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ITA 1034/JPR/2024Status: HeardITAT Jaipur01 October 2024AY 2011-12Bench: SHRI SANDEEP GOSAIN (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal quashed the reassessment proceedings and the consequent assessment order. It held that the notice under Section 148 was not validly served and the approval for reassessment was obtained in a consolidated and improper manner, violating Section 151.

What were the facts?

The assessee's appeal against an order confirming an addition of Rs. 28,02,415/- made by the Assessing Officer (AO) was dismissed by the CIT(A). The assessee contended that the CIT(A) passed the order ex-parte before the hearing date and on a wrong premise that the assessee had opted for the Vivad Se Vishwas scheme.

What were the issues?

Whether the reassessment proceedings were validly initiated due to improper service of notice under Section 148 and lack of proper approval under Section 151. Whether the CIT(A) erred in passing an ex-parte order without providing a reasonable opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 151,Section 250

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR

Before: HON’BLE SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 1034/JP/2024

For Appellant: Shri Sarwan Kumar Gupta, Advocate &
Hearing: 24/09/2024Pronounced: 01/10/2024
1.

vihykFkhZ@The Appellant- Smt. Vimla Devi Meena, Dausa. 2. izR;FkhZ@ The Respondent- ITO Ward Dausa. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 5. 6. xkMZ QkbZy@ Guard File {ITA No. 1034/JP/2024}

vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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