← All Phrases

“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

Aditi Express Cargo India Private Limited, Nagpur vs. DCIT ACIT Circle -3, Nagpur

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 558/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

reassessment appears to be based on mere assumptions without establishing a live link between the information and the alleged income escapement. 4. Ex-Parte Assessment without Adequate Opportunity: The assessment was completed ex-parte due to non-compliance with notices under Section 142(1), which were not properly served

Aditi Express Cargo India Private Limited, Nagpur vs. DCIT ACIT Circle -3, Nagpur

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 517/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

reassessment appears to be based on mere assumptions without establishing a live link between the information and the alleged income escapement. 4. Ex-Parte Assessment without Adequate Opportunity: The assessment was completed ex-parte due to non-compliance with notices under Section 142(1), which were not properly served

Aditi Express Cargo India Private Limited Through Its Erstwhile Director Prashant Natwarlal Lakhani, Nagpur vs. DCIT ACIT Circle-3, Nagpur

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 501/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

reassessment appears to be based on mere assumptions without establishing a live link between the information and the alleged income escapement. 4. Ex-Parte Assessment without Adequate Opportunity: The assessment was completed ex-parte due to non-compliance with notices under Section 142(1), which were not properly served

Aditi Express Cargo India Private Limited Through Its Erstwhile Director Prashant Natwarlal Lakhani, Nagpur vs. DCIT ACIT Circle-3, Nagpur

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 500/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

reassessment appears to be based on mere assumptions without establishing a live link between the information and the alleged income escapement. 4. Ex-Parte Assessment without Adequate Opportunity: The assessment was completed ex-parte due to non-compliance with notices under Section 142(1), which were not properly served

Aditi Express Cargo India Private Limited Through Its Erstwhile Director Prashant Natwarlal Lakhani, Nagpur vs. Dcitacit Circle-3, Nagpur

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 498/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

reassessment appears to be based on mere assumptions without establishing a live link between the information and the alleged income escapement. 4. Ex-Parte Assessment without Adequate Opportunity: The assessment was completed ex-parte due to non-compliance with notices under Section 142(1), which were not properly served

Govind Jha, New Delhi vs. NFAC Delhi, Delhi

In the result, both the Assessee’s appeals are allowed for statistical purposes

ITA 3471/DEL/2024[2015-16]Status: DisposedITAT Delhi06 Dec 2024AY 2015-16

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Sh. Nishant Maitin, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 147Section 271

That for the relevant year, the appellant had negative income and as such did not file his return of income. 4. That an ex-parte assessment was completed u/s 147 r.w 144 of Income-tax Act, 1961 by determining income of the appellant

Govind Jha, New Delhi vs. Income Tax Officer, W 35(5), Delhi

In the result, both the Assessee’s appeals are allowed for statistical purposes

ITA 3470/DEL/2024[2015-16]Status: DisposedITAT Delhi06 Dec 2024AY 2015-16

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Sh. Nishant Maitin, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 147Section 271

That for the relevant year, the appellant had negative income and as such did not file his return of income. 4. That an ex-parte assessment was completed u/s 147 r.w 144 of Income-tax Act, 1961 by determining income of the appellant

Bhargavi Marketers, Hyderabad vs. ITO., Ward 6(1), Hyderabad

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

ITA 732/HYD/2024[2016-17]Status: DisposedITAT Hyderabad05 Dec 2024AY 2016-17

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2016-17 Bhargavi Marketers, Vs. The Income Tax Officer, Ward – 6(1), Hyderabad. Hyderabad. Pan : Aapfb3209D (Appellant) (Respondent) Assessee By: Shri V. Venkata Rao, C.A. Revenue By: Ms. Kavitha Rani, Sr.A.R. Date Of Hearing: 04.12.2024 Date Of Pronouncement: 05.12.2024

For Appellant: Shri V. Venkata Rao, C.AFor Respondent: Ms. Kavitha Rani, Sr.A.R
Section 143(3)Section 147Section 148Section 194CSection 270ASection 40Section 40a

proposed to be added to income. Despite several notices and opportunities, the assessee failed to respond, leading to an ex-parte assessment u/s 147 r.w.s 144, adding the said amount and initiating penalty proceedings u/s 270A and 271(1)(b) for non-compliance and misreporting. Hence, the Assessing Officer completed

Adala Bhanu Rekha, Hyderabad vs. DCIT., Circle-6(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 583/HYD/2024[2017-18]Status: DisposedITAT Hyderabad05 Dec 2024AY 2017-18

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.583/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2017-18) Adala Bhanu Rekha Vs. Dcit Hyderabad Circle-6(1) [Pan : Accpa8679F] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Bg Reddy, Ar रधजस् व द्वधरध/Revenue By:: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 25/11/2024 घोर्णध की तधरीख/Date Of 05/12/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 31/03/2024 Of The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A)], National Faceless Appeal Centre (Nfac), Delhi, Relating To A.Y.2017-18 On The Following Grounds :

For Appellant: Shri BG Reddy, ARFor Respondent: : Shri Srinath Sadanala, DR
Section 143(3)Section 147Section 148Section 54F

submitted details pertaining to sale of villas. The Assessing Officer after considering the relevant details submitted by the assessee, passed ex-parte assessment order u/s 144 of the Act and assessed total income at Rs.5,54,93,040/- by making addition of Rs.4,00,59,831/- towards disallowance of deduction

Surkunti Narayana Reddy, Nizamabad vs. Income Tax Officer, Ward-1, Nizamabad

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

ITA 1127/HYD/2024[2015-2016]Status: DisposedITAT Hyderabad05 Dec 2024AY 2015-2016

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.1127/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2015-16) Shri Surkunti Narayana Vs. Income Tax Officer Reddy, Nizamabad Ward-1 Pan:Cvwps8341F Nizamabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Pradeep Raj Kuna, Ca राज" व "ारा/Revenue By:: Shri T. Venkanna, Dr सुनवाई की तारीख/Date Of Hearing: 04/12/2024 घोषणा की तारीख/Pronouncement: 05/12/2024 आदेश/Order

For Appellant: Shri Pradeep Raj Kuna, CAFor Respondent: : Shri T. Venkanna, DR
Section 139Section 147Section 148Section 44A

Govt. of Telangana under the scheme of providing drip irrigation system to the eligible farmers on subsidy. The Assessing Officer has passed an ex-parte assessment order u/s 147 r.w.s. 144 of the I.T. Act, 1961 and made the addition of the entire deposits in the bank account

Guru Krishnanand Charitable Trust, Coimbatore vs. DCIT, Central Circle-1, Coimbatore

In the result, the appeals filed by the assesses in ITA Nos

ITA 129/CHNY/2024[2013-14]Status: DisposedITAT Chennai04 Dec 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita Nos.127, 128 & 129/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-12, 2012-13 & 2013-2014) Guru Krishnanand Charitable Trust, Vs. The Deputy Commissioner Of 157, P.M. Swamy Colony, Income Tax, 5Th Street, Central Circle 1, Coimbatore 641 002. Coimbatore [Pan: Aaatg 4923A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. N. Arjun Raj, Advocate ""यथ" क" ओर से /Respondent By : Ms. R. Anita, Irs, Addl. Cit.

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anita, IRS, Addl. CIT
Section 12ASection 132Section 142(1)Section 144Section 148Section 271F

through the orders of lower authorities and submissions addressed by the parties before us. We find that the ld. Assessing Officer has passed ex-parte assessment order u/s 144 r.w.s. 147 of the Act wherein the assessee missed an opportunity of hearing to explain its case. Hence, in the light

Guru Krishnanand Charitable, Coimbatore vs. DCIT, Central Circle-1 Cbe, Coimbatore

In the result, the appeals filed by the assesses in ITA Nos

ITA 128/CHNY/2024[2012-13]Status: DisposedITAT Chennai04 Dec 2024AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita Nos.127, 128 & 129/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-12, 2012-13 & 2013-2014) Guru Krishnanand Charitable Trust, Vs. The Deputy Commissioner Of 157, P.M. Swamy Colony, Income Tax, 5Th Street, Central Circle 1, Coimbatore 641 002. Coimbatore [Pan: Aaatg 4923A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. N. Arjun Raj, Advocate ""यथ" क" ओर से /Respondent By : Ms. R. Anita, Irs, Addl. Cit.

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anita, IRS, Addl. CIT
Section 12ASection 132Section 142(1)Section 144Section 148Section 271F

through the orders of lower authorities and submissions addressed by the parties before us. We find that the ld. Assessing Officer has passed ex-parte assessment order u/s 144 r.w.s. 147 of the Act wherein the assessee missed an opportunity of hearing to explain its case. Hence, in the light

Guru Krishnanand Charitable Trust, Coimbatore vs. DCIT, Central Circle-1, Coimbatore

In the result, the appeals filed by the assesses in ITA Nos

ITA 127/CHNY/2024[2011-12]Status: DisposedITAT Chennai04 Dec 2024AY 2011-12

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita Nos.127, 128 & 129/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-12, 2012-13 & 2013-2014) Guru Krishnanand Charitable Trust, Vs. The Deputy Commissioner Of 157, P.M. Swamy Colony, Income Tax, 5Th Street, Central Circle 1, Coimbatore 641 002. Coimbatore [Pan: Aaatg 4923A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. N. Arjun Raj, Advocate ""यथ" क" ओर से /Respondent By : Ms. R. Anita, Irs, Addl. Cit.

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anita, IRS, Addl. CIT
Section 12ASection 132Section 142(1)Section 144Section 148Section 271F

through the orders of lower authorities and submissions addressed by the parties before us. We find that the ld. Assessing Officer has passed ex-parte assessment order u/s 144 r.w.s. 147 of the Act wherein the assessee missed an opportunity of hearing to explain its case. Hence, in the light

Amarjeet Singh, Kaithal vs. ITO, Ward-1, Kaithal

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

ITA 410/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh03 Dec 2024AY 2012-13

Bench: Shri Sanjay Gargआयकर अपील सं./ Ita No. 361/Chd/2024 "नधा"रण वष" / Assessment Year : 2011-12 बनाम Rajwinder Singh, The Ito, Vpo Dhulkot, Ward 1 (3), Ghugrana, Ludhiana Ludhiana "थायी लेखा सं./Pan No: Cuzps4045L अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : None राज"व क" ओर से/ Revenue By : Dr.Ranjeet Kaur, Sr. Dr & आयकर अपील सं./ Ita No. 410/Chd/2024 "नधा"रण वष" / Assessment Year : 2012-13 बनाम Amarjeet Singh, The Ito, Near Firolpur Road, Ward 1, Tiwan, Kailthal Siwan Kaithal "थायी लेखा सं./Pan No: Graps0935M अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : None राज"व क" ओर से/ Revenue By :Shri Vivek Vardhan, Jcit सुनवाई क" तार"ख/Date Of Hearing : 07.11.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 03.12.2024 आदेश/Order The Captioned Appeals Have Preferred By The Different Assessees Against The Separate Orders Dated 12.01.2024 & 361 & 410 -Chd-2024 Rajwinder Singh, Ludhiana & Amarjeet Singh, Kaithal 2 30.01.2024 Respectively Passed By The Ld. Commissioner Of Income Tax, National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’].

For Appellant: NoneFor Respondent: Dr.Ranjeet Kaur, Sr. DR
Section 144Section 147Section 148

reply. The Assessing Officer (A.O.). therefore, made the impugned addition treating the said amount as unexplained income of the Assessee in the ex-parte assessment order passed u/s 144 of the Act. 8. In the first appeal, the Assessee pleaded before the ld. CIT(A) that the income ... given a reasonable opportunity of hearing by the ld. CIT(A). Further, as noted above, the impugned assessment order is also an ex-parte assessment order. In my view, the interests of justice will be well served if, the Assessee is given an opportunity to present his case before

Rajwinder Singh, Vpo Dhulkot Ghugrana vs. Ward 1(3), Ludhiana

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

ITA 361/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh03 Dec 2024AY 2011-12

Bench: Shri Sanjay Gargआयकर अपील सं./ Ita No. 361/Chd/2024 "नधा"रण वष" / Assessment Year : 2011-12 बनाम Rajwinder Singh, The Ito, Vpo Dhulkot, Ward 1 (3), Ghugrana, Ludhiana Ludhiana "थायी लेखा सं./Pan No: Cuzps4045L अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : None राज"व क" ओर से/ Revenue By : Dr.Ranjeet Kaur, Sr. Dr & आयकर अपील सं./ Ita No. 410/Chd/2024 "नधा"रण वष" / Assessment Year : 2012-13 बनाम Amarjeet Singh, The Ito, Near Firolpur Road, Ward 1, Tiwan, Kailthal Siwan Kaithal "थायी लेखा सं./Pan No: Graps0935M अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : None राज"व क" ओर से/ Revenue By :Shri Vivek Vardhan, Jcit सुनवाई क" तार"ख/Date Of Hearing : 07.11.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 03.12.2024 आदेश/Order The Captioned Appeals Have Preferred By The Different Assessees Against The Separate Orders Dated 12.01.2024 & 361 & 410 -Chd-2024 Rajwinder Singh, Ludhiana & Amarjeet Singh, Kaithal 2 30.01.2024 Respectively Passed By The Ld. Commissioner Of Income Tax, National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’].

For Appellant: NoneFor Respondent: Dr.Ranjeet Kaur, Sr. DR
Section 144Section 147Section 148

reply. The Assessing Officer (A.O.). therefore, made the impugned addition treating the said amount as unexplained income of the Assessee in the ex-parte assessment order passed u/s 144 of the Act. 8. In the first appeal, the Assessee pleaded before the ld. CIT(A) that the income ... given a reasonable opportunity of hearing by the ld. CIT(A). Further, as noted above, the impugned assessment order is also an ex-parte assessment order. In my view, the interests of justice will be well served if, the Assessee is given an opportunity to present his case before

Aas Mohammad, Tizara vs. Income Tax Officer, Ward-Bhiwadi

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

ITA 1102/JPR/2024[2014-15]Status: DisposedITAT Jaipur02 Dec 2024AY 2014-15
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Gautam Singh Choudhary Addl.CIT
Section 142(1)Section 144Section 148Section 151(1)Section 250

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक

Prince Kalra, House No 119 Patiala Gate, Sangrur, District Sangrur, Punjab vs. Sneh Lata ITO Ward Sangrur, Jurisdictional Officer, Sangrur, Punjab

In the result, both the appeals are allowed for statistical purposes

ITA 658/CHANDI/2024[2012-2013]Status: DisposedITAT Chandigarh28 Nov 2024AY 2012-2013

Bench: Shri Rajpal Yaday & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 658/Chd/2024 "नधा"रण वष" / Assessment Year : 2012-13 Prince Kalra, Vs. Dcit, बनाम House No.119, Patiala Gate, Jurisdictional Officer, Sangrur, The Ito, Distt.Sangrur Ward, Sangrur "थायी लेखा सं./Pan No: Burpk0672E अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 1127/Chd/2024 "नधा"रण वष" / Assessment Year : 2012-13 Prince Kalra, Vs. Dcit, House No.119, Patiala Gate, बनाम Jurisdictional Officer, Sangrur, The Ito, Distt.Sangrur Ward, Sangrur "थायी लेखा सं./Pan No: Burpk0672E अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Ved Parkash Kalia, Sr.DR
Section 142(1)Section 148Section 250Section 271Section 68

were issued which according to the Assessee could not be served on him and the Assessing Officer has passed the ex-parte assessment. 4. The appeal of the CIT(A) did not bring any relief to the Assessee. The ld. First Appellate Authority has dismissed the appeal of the Assessee ... above facts and circumstances, we are of the view that addition of Rs. 46,46,020/- was made by way of an ex-parte assessment which has also been upheld by way of an ex-parte order at the end of the ld. CIT(A). The ends of justice would

Prince Kalra, H No 119, Patiala Gate, Sangrur, Punjab vs. Income Tax Officer Ward Sangrur, Punjab

In the result, both the appeals are allowed for statistical purposes

ITA 1127/CHANDI/2024[2012-2013]Status: DisposedITAT Chandigarh28 Nov 2024AY 2012-2013

Bench: Shri Rajpal Yaday & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 658/Chd/2024 "नधा"रण वष" / Assessment Year : 2012-13 Prince Kalra, Vs. Dcit, बनाम House No.119, Patiala Gate, Jurisdictional Officer, Sangrur, The Ito, Distt.Sangrur Ward, Sangrur "थायी लेखा सं./Pan No: Burpk0672E अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 1127/Chd/2024 "नधा"रण वष" / Assessment Year : 2012-13 Prince Kalra, Vs. Dcit, House No.119, Patiala Gate, बनाम Jurisdictional Officer, Sangrur, The Ito, Distt.Sangrur Ward, Sangrur "थायी लेखा सं./Pan No: Burpk0672E अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Ved Parkash Kalia, Sr.DR
Section 142(1)Section 148Section 250Section 271Section 68

were issued which according to the Assessee could not be served on him and the Assessing Officer has passed the ex-parte assessment. 4. The appeal of the CIT(A) did not bring any relief to the Assessee. The ld. First Appellate Authority has dismissed the appeal of the Assessee ... above facts and circumstances, we are of the view that addition of Rs. 46,46,020/- was made by way of an ex-parte assessment which has also been upheld by way of an ex-parte order at the end of the ld. CIT(A). The ends of justice would

Keshava Reddy Nagireddy, Hyderabad vs. Dy Commissioner of Income Tax, Circle (1), Kurnool

In the result, appeal filed by the assessee in ITA

ITA 464/HYD/2024[2015-16]Status: DisposedITAT Hyderabad28 Nov 2024AY 2015-16

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.463 & 464/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2014-15 & 2015-16) Keshava Reddy Nagireddy Vs. Dy.Commissioner Of Hyderabad Income Tax [Pan :Adcpn1614N] Circle (1) Kurnool (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: M.Chandramouleswara Rao,Ar रधजस् व द्वधरध/Revenue By:: Shri B.Bala Krishna, Cit-Dr सुिवधई की तधरीख/Date Of 28/11/2024 Hearing: घोर्णध की तधरीख/Date Of 28/11/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: These Two Appeals Filed By The Assessee Are Directed Against The Separate, But Identical Orders Of The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Both Dated 05/03/2024, Pertaining To A.Y.2014-15 & 2015-16. Since The Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off By This Consolidated Order.

For Appellant: M.Chandramouleswara Rao,ARFor Respondent: : Shri B.Bala Krishna, CIT-DR
Section 142(1)Section 144Section 147Section 148Section 69ASection 69C

other hand, supporting the order of the Ld.CIT(A), submitted that the assessee is negligent throughout the proceedings, which is evident from ex-parte assessment order and ex-parte appellate order passed by the lower authorities. Therefore, there is no reason to give another opportunity to the assessee and thus

Keshava Reddy Nagireddy, Hyderabad vs. Dy Commissioner of Income Tax, Circle (1), Kurnool

In the result, appeal filed by the assessee in ITA

ITA 463/HYD/2024[2014-15]Status: DisposedITAT Hyderabad28 Nov 2024AY 2014-15

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.463 & 464/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2014-15 & 2015-16) Keshava Reddy Nagireddy Vs. Dy.Commissioner Of Hyderabad Income Tax [Pan :Adcpn1614N] Circle (1) Kurnool (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: M.Chandramouleswara Rao,Ar रधजस् व द्वधरध/Revenue By:: Shri B.Bala Krishna, Cit-Dr सुिवधई की तधरीख/Date Of 28/11/2024 Hearing: घोर्णध की तधरीख/Date Of 28/11/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: These Two Appeals Filed By The Assessee Are Directed Against The Separate, But Identical Orders Of The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Both Dated 05/03/2024, Pertaining To A.Y.2014-15 & 2015-16. Since The Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off By This Consolidated Order.

For Appellant: M.Chandramouleswara Rao,ARFor Respondent: : Shri B.Bala Krishna, CIT-DR
Section 142(1)Section 144Section 147Section 148Section 69ASection 69C

other hand, supporting the order of the Ld.CIT(A), submitted that the assessee is negligent throughout the proceedings, which is evident from ex-parte assessment order and ex-parte appellate order passed by the lower authorities. Therefore, there is no reason to give another opportunity to the assessee and thus