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“ex-parte assessment”

Assessment ProceduresSection 144Section 144871 judgments

The decision most relied on for ex-parte assessment is Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal (171 Taxmann.com 696), cited in 200 judgments on BharatTax.

Leading authorities on ex-parte assessment

Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal
171 Taxmann.com 696 · 2025 · High Court
200
citing judgments

The ITAT fails to uphold natural justice when it doesn't address an infirmity regarding an assessee being denied a proper opportunity of being heard before the CIT(Appeals)/NFAC dismissed the matter ex-parte.

Velu Palandar v. DCIT
83 ITR 683 · 1972 · High Court
94
citing judgments

The opportunity of hearing provided to an assessee must be real, effective, and realistic, not merely notional, and tax authorities are incumbent to decide cases on their merits after affording due opportunity.

Munjal BCU Centre of Innovation and Entrepreneurship v. CIT (Exemptions)
463 ITR 560 · 2024 · High Court
75
citing judgments

Service of notice through the ITBA portal is not a valid method of service under section 282(1) of the Income-tax Act, 1961, and Rule 127(1) of the Income-tax Rules, 1962. Consequently, matters where notice was deemed invalidly served via ITBA portal are remanded to the Assessing Officer for a de novo disposal to uphold principles of natural justice.

COMMISSIONER OF INCOME TAX v. BIJU PATNAIK HIGH COURT OF ORISSA
190 ITR 396 · 1991 · High Court
23
citing judgments

An ex-parte statement recorded under section 131 cannot be used against an assessee without giving them an opportunity to present rebuttal evidence, as doing so violates the principles of natural justice and vitiates the assessment order.

Ashokji Chanduji Thakor v. Pr.CIT
130 Taxmann.com 131 · 2021 · Supreme Court
22
citing judgments

If an assessee is non-cooperative throughout the assessment and appellate proceedings, despite multiple opportunities, the authorities are justified in deciding the proceedings ex-parte based on the available material.

PCIT v. Drisha Impex (P.) Ltd.
173 Taxmann.com 571 · 2025 · High Court
22
citing judgments

A High Court decision upholding additions made by the Assessing Officer for non-genuine purchases is affirmed when an SLP against it is dismissed by the Supreme Court. The Assessing Officer's addition for alleged bogus purchases is justified and can be sustained.

Shivangi Steel (P.) Ltd. v. Assistant Commissioner of Income
42 Taxmann.com 393 · 2014 · ITAT
14
citing judgments

The Commissioner (Appeals) can pass an ex-parte assessment order under Section 251 read with Section 144 of the Income-tax Act, 1961, if the assessee fails to attend assessment proceedings or produce documents despite multiple notices and adjournments.

Ramesh K. Shah v. DCIT
82 TTJ 827 · ITAT
12
citing judgments

The Assessing Officer (AO) cannot rely solely on ex-parte details or data without cross-examination, especially when affidavits confirm no cash transactions.

Judgments citing ex-parte assessment

Govindji Budhaji Thakor, Ahmedabad vs. The ITO, Ward-3(3)(2), Ahmedabad

In the result, the appeal of the Assessee is allowed for statistical

ITA 87/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita No.87/Ahd/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Govindji Budhaji Thakor The Ito Shakar Bhuwan बनाम / Ward-3(3)(2) Makarbiya Wad V/S. Ahmedabad – 380 015 B/H. Karnavati Club S.G. Highway, Mohmedpura Ahmedabad – 380 058 स्थायी लेखा सं./Pan: Apopc 8837 L (अपीलार्थी/ Appellant) (प्रत्यर्थी / Respondent) Assessee By: Shri Manish J. Shah & Rushin Patel, Ars Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख /Date Of Hearing : 11/03/2025 घोषणा की तारीख / Date Of Pronouncement: 12/03/2025 आदेश/Order Per Makarand V. Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Dated 22.02.2024, Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”], For The Assessment Year (Ay) 2017-18, Arising Out Of The Ex-Parte Assessment Order Dated 19/11/2019 Passed Under Section 144 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act"], By The Income Tax Officer, Ward- 3(3)(2), Ahmedabad [Hereinafter Referred To As “Ao”].

For Appellant: Shri Manish J. Shah &For Respondent: Shri Rignesh Das, Sr.DR
Section 142(1)Section 143(2)Section 144Section 250Section 270ASection 271ASection 69A

National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”], for the Assessment Year (AY) 2017-18, arising out of the ex-parte assessment order dated 19/11/2019 passed under Section 144 of the Income Tax Act, 1961 [hereinafter referred to as “the Act"], by the Income Tax Officer

Pinal Prafulbhai Patel, Ahmedabad vs. The It, Ward-3(2)(9), Ahmedabad

In the result, the appeal is treated as dismissed

ITA 673/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Vivek Chavda, A.RFor Respondent: Smt. Mamta Singh, Sr. DR
Section 147Section 250

Assessing Officer. Given the lack of cooperation from the assessee, the AO was left with no other option but to finalize ex-parte assessment under Section 144 of the Act, based on the available facts and material on Pinal Prafulbhai Patel vs. ITO Asst.Year –2012-13 - 4– record

Kawaljit Kaur, Mohali vs. Ward 6(1), Chandigarh, Mohali

ITA 1048/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh11 Mar 2025AY 2011-12

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Sushil Sharma, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 148

property on 24.10.2010. The AO has issued notice under Section 148 of the Income Tax Act on 30.03.2018. He, thereafter, passed an ex-parte assessment on 06.12.2018 and made addition of Rs.3,40,15,000/- to the total income of the assessee in an ex-parte order. 4. Appeal

Indumati Hp Gas Gramin Vitrak, Kolhapur vs. ITO Ward 1(1), Kolhapur

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1362/PUN/2024[2018-19]Status: DisposedITAT Pune11 Mar 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1362/Pun/2024 िनधा"रण वष" / Assessment Year : 2018-19 Indumati Hp Gas Gramin Vs. Ito, Ward-1(1), Vitrak, Kolhapur. A/P Kasaba Beed, Tal. Karveer, Dist. Kolhapur- 416011. Pan : Aaffi4054H Appellant Respondent Assessee By Shri Nikhil S. Pathak & : Shri Mayuresh Doshi Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 23.12.2024 Date Of Pronouncement : 11.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.04.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Is Not Justified In Confirming The Addition Of Rs. 3,02,29,400/- U/S 69A Of The Act When The Assessee Has Explained The Sources Of The Amount Deposited. 2. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit (A) Is Not Justified In Confirming The Addition Of Rs. 3,02,29,400/- As Entire Amount Deposited In Bank Without Considering The Withdrawals From The Bank Account.

For Respondent: Shri Ramnath P. Murkunde
Section 115BSection 147Section 148Section 44ASection 69A

Suryawanshi was entered as proprietor but the AIR information was forwarded in the name of partnership firm, which resulted in addition in the ex-parte assessment in the name of partnership firm whereas in-fact the business was carried on in the proprietorship of erstwhile partner Shri Prakash Suryawanshi under ... style but as a proprietorship concern. Ld. AR prayed before the Bench that whole controversy arises due to the reason that the ex-parte assessment order was passed in the status of partnership firm whereas the business was not carried on by partnership firm but was being carried

Tapas Kumar Das, Kolkata vs. I.T.O., Ward - 50(5), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1660/KOL/2024[2017-2018]Status: DisposedITAT Kolkata11 Mar 2025AY 2017-2018

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ito, Ward-50(5),Kolkata Income Tax Office, Tapas Kumar Das Uttarapan Complex, 18,18, Ambika Mukherjee Road, Manicktla Civic Centre, Kolkata-700013, Vs. West Bengal Ultandanga, Kolkata-700054 West Bengal (Appellant) (Respondent) Pan No. Bmppd1220D Assessee By : Shri S.K. Tulsiyan, Ar Revenue By : Shri Subhro Das, Dr Date Of Hearing: 13.02.2025 Date Of Pronouncement : 11.03.2025

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Subhro Das, DR
Section 143Section 143(2)Section 144Section 69A

with the questionnaire which were duly served upon the assessee. When there was no compliance in the assessment proceedings, , the AO framed the ex-parte assessment u/s 144 of the Act vide order dated 27.12.2019, wherein an addition of ₹25,74,500/- was made on account of unexplained money

Kailash Chand, Jaipur vs. ITO Ward, Behror

In the result, the appeal of the assessee is allowed

ITA 565/JPR/2024[2012-13]Status: DisposedITAT Jaipur10 Mar 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Sh. Dinesh Badgujar, Addl. CIT
Section 142(1)Section 144Section 144BSection 147Section 148Section 234A

Orissa)].” 2.3 Supporting Case Laws: 2.3.1 In Jot Ram Sher Singh v/s CIT (1934) 2 ITR 129 (All.): An ex-parte assessment should not be influenced by a desire to punish the assessee for non- compliance with a notice. 2.3.2 In Brij Bhushan Lal Parduman Kumar

Sh. Trilok Chand Sain, Dausa vs. ITO, Ward-1(2), Alwar

ITA 1266/JPR/2024[2016-17]Status: DisposedITAT Jaipur10 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C Parwal, FCAFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 147Section 148Section 148ASection 271(1)(c)

failed to respond to the above notice. The assessee was also intimated that failure to file complete reply shall lead to passing of ex-parte assessment order u/s 144 of the Act vide the above letter. The assessee failed to respond to this letter also. Again a Show cause notice ... letter. The assessee was also Sh. Trilok Chand Sain vs. ITO intimated that failure to file complete reply shall lead to passing of ex-parte assessment order u/s 144 of the Act vide the above letter. The assessee failed to respond to this letter also. Show cause notice dated

Sh. Trilok Chand Sain, Dausa vs. ITO, Ward-1(2), Alwar

ITA 1265/JPR/2024[2016-17]Status: DisposedITAT Jaipur10 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C Parwal, FCAFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 147Section 148Section 148ASection 271(1)(c)

failed to respond to the above notice. The assessee was also intimated that failure to file complete reply shall lead to passing of ex-parte assessment order u/s 144 of the Act vide the above letter. The assessee failed to respond to this letter also. Again a Show cause notice ... letter. The assessee was also Sh. Trilok Chand Sain vs. ITO intimated that failure to file complete reply shall lead to passing of ex-parte assessment order u/s 144 of the Act vide the above letter. The assessee failed to respond to this letter also. Show cause notice dated

Sri Satyanarayana Fertilizers, Vizainagaram vs. Income Tax Officer, Ward-1, Vizianagaram

In the result, appeal filed by the assessee is allowed

ITA 536/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam07 Mar 2025AY 2017-18

Bench: Shri K Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. 536/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2017-18) Sri Satyanarayana Fertilizers, Vs. Income Tax Officer, Vizianagaram. Ward-1, Pan:Aaifs2692G Vizianagaram. (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) अपीलधथी की ओर से/ Assessee By : Sri Gvn Hari, Ar प्रत्यधथी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 147Section 148Section 69A

assessment proceedings of the appellant firm. As a result, the appellant firm remained unaware of the reassessment proceedings and the subsequent ex-parte assessment order dated 23/03/2022 leading to a delay of 165 days in filing the appeal against the said order. 7.. 8… 9…” 6. We therefore

Assistant Commissioner of Income-Tax Circle-3(1)(1), Ahmedabad vs. Shri Govind Jairamdas Changlani, Ahmedabad

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 183/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2016-17

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 143(3)Section 145ASection 68

decisions. On the contrary, the A.O. has not given any revenue-favoured decision in the assessment order so passed which appeared to be ex-parte assessment making the additions on the basis of accounts as uploaded by the appellant. 12. In the forwarding letter dated 05.04.2019, the Joint Commissioner

Ranjana Naik Mirsangkar, Begim vs. Income Tax Officer, Ward - 2(1), Panaji

ITA 145/PAN/2024[2015-16]Status: DisposedITAT Panaji04 Mar 2025AY 2015-16

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 145/Pan/2024 Assessment Year : 2015-16 Ranjana Naik Mirsangkar H.No. 614, Walkeshwar Wada, Betim, Bardez, North Goa, Goa Pan : Aldpn9981B . . . . . . . Applicant V/S Income Tax Officer, Ward-2(1), Goa. . . . . . . . Respondent Appearances Assessee By : Mr Rahul Sarda [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 25/02/2025 घोषणा की तारीख / Date Of Pronouncement : 04/03/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order Itba/Nfac/S/250/2024-25/1064227170(1) Dt. 19/04/2024 Passed By The National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 16/03/2023 Passed U/S 147 R.W.S. 144 R.W.S. 144B Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2015-16 [‘Ay’ Hereinafter].

For Appellant: Mr Rahul Sarda [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 147Section 148Section 250Section 250(6)Section 251(1)(a)

capital gain accrued to the assessee and framed the consequential assessment u/s 147 r.w.s. 144 r.w.s. 144B of the Act. Aggrieved by the ex-parte assessment the assessee instituted an appeal thereagainst before Ld. NFAC, which also came to be dismissed ex-parte owning to non-prosecution

Ligi Biju Koddasary, Vapi vs. ITO, Ward-5, Vapi

In the result, the appeal of the assessee is allowed

ITA 727/SRT/2024[2013-14]Status: DisposedITAT Surat03 Mar 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.727/Srt/2024 (Ay 2013-14) (Hybrid Hearing) Ligi Biju Koddasary Income Tax Officer, Ward-5, B-302, Sapphire Apartment, Vapi, 8Th Floor Fortune Square बनाम Raveshia Park, Murarji Circle, Ii, Above Tvz. Chala, Vs Gidc, Vapi-396 195 Vapi-396 191 [Pan : Anypk 5855 G] अपीलाथ"/Appellant ""थ" /Respondent

Section 115BSection 147Section 148Section 234ASection 250Section 254(1)Section 271(1)(c)Section 69A

order passed by lower authorities is bad in law and required to be quashed. 2.Ld.NFAC erred in law and on facts in passing ex-parte assessment order despite of adjournment request by the appellant. Ligi Biju Koddasary 3.Ld.NFAC erred in law and on facts in confirming reopening of assessment

Ankit Agrawal, Surat vs. Income Tax Officer, Ward- 2(3)(1), Surat

In the result, the grounds of appeals raised by the assessee are

ITA 618/SRT/2024[2017-18]Status: DisposedITAT Surat03 Mar 2025AY 2017-18

Bench: Shri Pawan Singh, Jidicial Member & Shri Bijayananda Prusethआयकर अपील सं./Ita No.618/Srt/2024

Section 115BSection 254(1)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JIDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER

Palanisamy Ravisankar, Sankari vs. ITO, Ward-1, Salem

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 3185/CHNY/2024[2017-18]Status: DisposedITAT Chennai26 Feb 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3185/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 Shri Palanisamy Ravisankar Income Tax Officer, Aravankadu, Sanyasipatti Post, Vs. Ward-1(7) Sankari West Salem. Namakkal Dist.-637 303. Pan: Allpr-2541-P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms.N.V.Lakshmi, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 25.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 26.02.2025 आदेश /O R D E R Per George George K: This Appeal At The Instance Of The Assessee Is Directed Against Cit(A) - Nfac Order Dated 21.08.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Year Is 2017-18. 2. There Is A Delay Of 42 Days In Filing This Appeal. The Assessee Has Filed A Petition For Condonation Of Delay Stating Therein The Reasons For Belated Filing Of This Appeal & Also A Supporting Affidavit. 3. On Perusal Of The Aforesaid Reasons In The Condonation Application, We Are Of The View That There Is Sufficient Cause For Belated Filing Of This Appeal & No Latches Can Be Attributed To The Assessee. Hence, We Condone The Delay In Filing This Appeal & Proceed To Dispose Off The Appeal On Merits.

For Appellant: Ms.N.V.Lakshmi, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 250Section 271BSection 44A

supported orders of the AO and CIT(A). 6. We have heard rival submissions and perused material on record. The AO has passed ex-parte assessment order on best judgement basis and further levied penalty of Rs.1,50,000/- u/s.271B of the Act. During the appellate proceedings

Vishvanath, Kaushambi vs. Income Tax Officer- 2(5), Kaushambi

In the result, the appeal is allowed for statistical purposes

ITA 159/ALLD/2024[2017-18]Status: DisposedITAT Allahabad25 Feb 2025AY 2017-18

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

Section 142(1)Section 147

several notices u/s 142(1) of the Act but there was no response from the assessee’s side. Ultimately, the Assessing Officer passed ex-parte assessment qua the assessee and entire cash deposited during the year was considered as turnover of the assessee and accordingly net profit rate

Amanpreet Kaur L/H of Late Pavittar Kaur Walia, Mohali vs. Income Tax Officer, Ward 6(2), Mohali

In the result, appeal of the assessee is allowed

ITA 877/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh20 Feb 2025AY 2012-13

Bench: Shri Rajpal Yadav

For Appellant: Shri A.K. Sood, CAFor Respondent: Shri Vivek Vardhan, Addl. CIT
Section 144Section 147Section 148

A.Y.2012-13 4 19.08.2019, 09.09.2019 and 20.09.2019 and subsequently a show cause notice dated 15.12.2019 issued for 17.12.2019 was also not complied with and ex-parte assessment u/s 144 was framed at an income of Rs. 32,59,450/-, which includes addition on account of unexplained time deposit treated as income

Narender Kumar, 251, 13 Co Garg Kiryana Store, Main Bazar Radaur, Yamunanagar, Haryana vs. Income Tax Officer, Ward-5, Yamunanagar, Haryana

In the result, appeal is partly allowed

ITA 812/CHANDI/2024[2011-2012]Status: DisposedITAT Chandigarh20 Feb 2025AY 2011-2012

Bench: Shri Rajpal Yadav

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 144Section 17Section 49

assessee, the notice was not served upon him and therefore, he could not appear before the AO. The ld. AO has passed ex-parte assessment order under Section 144/147. He made an addition of Rs.22,90,104/-. It comprised alleged cost of plot = Rs.21,47,750/-, Stamp Duty of Rs.1

Usha Keshri, Saharsa vs. ITO, Ward-3(4), Saharsa

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 417/PAT/2024[2017-18]Status: DisposedITAT Patna19 Feb 2025AY 2017-18

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 142(1)Section 144Section 147Section 148Section 250Section 69A

Thereafter notice u/s 148 of the Act was issued but the assessee was not aware about any such service of notice and ultimately ex-parte assessment was framed by order dated 13.12.2019. Against the assessment order first appeal was filed before CIT Appeal but later on the same was transferred

Gujarat Council of Science City, Ahmedabad vs. The Dy.CIT, Circle-1(Exemp), Ahmedabad

In the result, appeal of the assessee is partly allowed for statistical purpose and the Stay Application filed by the assessee is dismissed

ITA 1822/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad19 Feb 2025AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2018-19

Section 11Section 11(1)(d)Section 12ASection 143(1)Section 2(15)Section 250

appellant was selected for complete scrutiny under e- Assessment Scheme, 2019 on the issue "receipt of voluntary donation." However, while completing the ex-parte assessment u/s.144 r.w.s. 144B on 30.04.2021 by AO, the issue relating to the nature of charitable activity u/s.2(15) carried on by the appellant by examined

Mujmmeel, Kota vs. ACIT-Central Circle, Kota

In the result, appeal of the assessee is allowed

ITA 620/JPR/2024[2020-21]Status: DisposedITAT Jaipur14 Feb 2025AY 2020-21

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Miss. Swatika Jha, AdvFor Respondent: Ms. Alka Gautam, CIT a
Section 115BSection 133ASection 139Section 143(2)Section 143(3)Section 263Section 69Section 69A

details and relevant documents. Kindly submit your explanation in this regard. Kindly note that failure to comply with the same may entail an ex-parte assessment u/s 144 of the Act besides initiation of penalty proceedings u/s 272A(1)(d) of IT Act, 1961. As is evident from the issue