JITENDRA MADHANI,SHASTRI NAGAR JAIPUR vs. ACIT CIRCLE 3 JAIPUR, NCRB STATUE CIRCLE JAIPUR

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ITA 275/JPR/2024Status: DisposedITAT Jaipur02 July 2024AY 2005-06Bench: SHRI SANDEEP GOSAIN (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee was ex-parte before the lower authorities and did not provide any fresh evidence or documents to support their contentions. The Tribunal held that the assessee failed to substantiate their grounds of appeal.

What were the facts?

The assessee filed an appeal against the order of the Additional CIT(A) for assessment year 2005-06. The assessee failed to appear for the hearing and also did not provide any submissions or evidence. This was a second round of litigation.

What were the issues?

Whether the appeal can be decided ex-parte in absence of the assessee and without any supporting documents.

Which sections of the Income-tax Act were involved?

Section 36

AI-generated summary — verify with the full judgment below

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

Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No. 275/JP/2024

Hearing: 16/04/2024

ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. Addl. CIT(A)-I, Delhi dated 08-01-2024 for the assessment year 2005-06 raising the grounds of appeal as mentioned at Form No. 36. 2.1 During the course of hearing, the Bench noticed that none appeared on behalf of the assessee when the case was call out for hearing. Therefore, in the absence of assessee or his authorized representative, the application seeking adjournment was dismissed vide even dated 16-04-2024.

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