ITAT Jodhpur Judgments — April 2026

The Tribunal noted that the assessee wished to withdraw the present appeals. The revenue did not object to this request. Therefore, the Tribunal allowed the withdrawal of the appeals.

The Tribunal held that a defective notice under Section 143(2), even if not in the prescribed format, does not render the assessment void if the AO acted with jurisdiction. However, the Tribunal found that the additions under Section 69A and 68 were unjustified as the amounts represented genuine realization of debtors and sales, supported by documentary evidence and accepted by VAT authorities.

The Tribunal noted that the assessee wished to withdraw the appeals. The learned DR had no objection to this request. Therefore, the Tribunal dismissed the appeals as withdrawn.

The Tribunal found that the Ld. CIT(A) had indeed relied on facts from another case and rejected the assessee's appeal ex-parte. The Tribunal considered it appropriate to remand the matter back to the Ld. CIT(A) for fresh adjudication.