YOGRAJSINH G. JADEJA,RAJKOT vs. THE ITO WARD 1 (1) (1) RAJKOT, RAJKOT

ITA 754/RJT/2025Status: DisposedITAT Rajkot12 January 2026AY 2017-18Bench: DR. ARJUN LAL SAINI (Accountant Member)4 pages
AI SummaryAllowed

What did the Tribunal hold?

The ITAT remanded the case back to the Assessing Officer to verify if the assessee had actually paid the taxes under the VSVS. If not, the AO was directed to frame a fresh assessment order on merits after giving the assessee an opportunity to submit details and documents.

What were the facts?

The assessee's appeal against an ex-parte assessment order under Section 144 was dismissed by the CIT(A) because the assessee had opted for the Vivad se Vishwas Scheme (VSVS), 2020. Despite this, the assessee filed a further appeal before the ITAT, raising doubts about the actual payment under the VSVS.

What were the issues?

The key legal issue was whether the assessee had genuinely complied with the Vivad se Vishwas Scheme by paying the determined tax amount, thereby rendering the appeal infructuous, or if a de-novo assessment on merits was required.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: DR. ARJUN LAL SAINI

For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Hearing: 05/12/2025Pronounced: 12/01/2026

Per, Dr. Arjun Lal Saini, Accountant Member: The present appeal has been filed by the Assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal)/Addl/JCIT(A)-2, [hereinafter referred to as “CIT(A)”] dated 10.10.2025 arising in the matter of assessment order passed u/s. 144 of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2017-18. 2. When this appeal was called, for hearing, none appeared on behalf of the assessee despite of the fact that notices were served on the assessee on the address provided in Form No.

36.

It means, the assessee is not inter

The order continues below.

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