JITENDRA MITTAL,NAVI MUMBAI, THANE vs. INCOME TAX OFFICER, JHUNJHUNU
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that in the interest of natural justice, one more chance should be given to the assessee to contest the case before the CIT(A) for fresh adjudication, with the condition that the assessee will submit necessary documents and will not seek adjournment on frivolous grounds.
What were the facts?
The assessee's appeal was dismissed ex-parte by the CIT(A) due to non-filing of submissions. The assessee then filed an appeal before the Tribunal, praying for one more chance to contest the case before the CIT(A). The Tribunal noted that the assessee had not filed submissions before the CIT(A).
What were the issues?
Whether the CIT(A) was justified in dismissing the appeal ex-parte without considering the merits, and whether the assessee should be granted another opportunity to present their case.
Which sections of the Income-tax Act were involved?
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. 409/JP/2024
ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 12-02-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2017-18 raising grounds of appeal at Form No. 36.
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