MAYANK,JAIPUR vs. ACIT CIRCLE 7, JAIPUR

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ITA 510/JPR/2023Status: DisposedITAT Jaipur28 November 2023AY 2016-2017Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and restored the matter to the file of the AO for fresh adjudication. The assessee was granted one more opportunity to present their case and file necessary documents.

What were the facts?

The assessee filed a return of income which was processed. The case was selected for limited scrutiny, and notices were issued. The assessee failed to comply with the notices, leading to an ex-parte assessment order. The CIT(A) also dismissed the assessee's appeal ex-parte.

What were the issues?

Whether the ex-parte assessment and appellate orders were justified given the assessee's non-compliance, and whether the addition under Section 68 for unexplained cash deposits was correctly made.

Which sections of the Income-tax Act were involved?

Section 144,Section 154,Section 115BBE,Section 68,Section 250,Section 143(1),Section 143(2),Section 142(1)

AI-generated summary — verify with the full judgment below

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

Before: HON’BLE SHRI SANDEEP GOSAIN, JM &

For Appellant: Shri Ashok Kanodiya, CA jktLo dh vksj ls@
Hearing: 02/11/2023Pronounced: 28/11/2023

vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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