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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

Dharmendra Shantilal Patel, HUF, Ahmedabad vs. The Income Tax Officer, Ward-5(2)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 660/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Rignesh Das, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)(c)

appear in terms of notices issued under section 143(2) and section 142(1), Assessing Officer was justified in passing impugned ex-parte assessment order without ITA Nos. 590&660/Ahd/2023 Dharmendra Shantilal Patel-HUF vs. ITO Asst. Year –2014-15 - 5– giving reasonable opportunity of hearing to assessee

Dharmendra Shantilal Patel, HUF, Ahmedabad vs. The Income Tax Officer, Ward-5(2)(1) Now Ward-5(3)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 590/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Rignesh Das, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)(c)

appear in terms of notices issued under section 143(2) and section 142(1), Assessing Officer was justified in passing impugned ex-parte assessment order without ITA Nos. 590&660/Ahd/2023 Dharmendra Shantilal Patel-HUF vs. ITO Asst. Year –2014-15 - 5– giving reasonable opportunity of hearing to assessee

Akshya Infrastructure Private Limited, Chennai vs. ITO, Ward 1, Puducherry

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

ITA 1372/CHNY/2023[2013-14]Status: DisposedITAT Chennai23 Oct 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1372/Chny/2023 (िनधा"रणवष" / Assessment Year: 2013-2014) Akshya Infrastructure Private Limited, Vs. The Income Tax Officer, 57/2B, Sai Subhodhaya Apartment Ward 1, Ecr Road, Puducherry. Tiruvanmayur, Chennai 600 041. [Pan: Aahca 6944K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri S. Sridhar, Advocate ""यथ" क" ओर से /Respondent By : Dr. R. Mohan Reddy, Irs, Cit. सुनवाई क" तार"ख/Date Of Hearing : 17.10.2024 घोषणा क" तार"ख /Date Of Pronouncement : 23.10.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Dr. R. Mohan Reddy, IRS, CIT
Section 144

company filed its return of income for the AY 2013-14 admitting a total loss of Rs.4,09,47,643/-. The AO completed ex-parte assessment u/s 144 of the Income Tax Act, 1961 (“Act’ in short) and made various additions viz; disallowance of liabilities, disallowance

Kalpeshwara Builders & Developers, Thane vs. ACIT, Circle-1, Kalyan

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

ITA 2734/MUM/2024[2017-18]Status: DisposedITAT Mumbai23 Oct 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bleι.Τ.Α. No. 2734/Mum/2024

For Appellant: Shri Bhadresh Doshi, C.AFor Respondent: Shri Suhas Dabade, Sr. D/R
Section 144

vide order dated 08/12/2019 wherein the returned Nil income of the assessee was assessed at Rs.4,43,86,400/-. 4. The ex-parte assessment was challenged before the ld. CIT(A) wherein the assessee furnished certain evidence which were not accepted

M/S. Maha Gujarat Silk Selection, Ahmedabad vs. The ITO, Ward-5(2)(5), Ahmedabad

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

ITA 50/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad22 Oct 2024AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.50/Ahd/2024 िनधा"रण वष" /Assessment Year : 2014-15 M/S.Maha Gujarat Silk Section The Ito बनाम/ 402, Akshat Apartment Ward-5(2)(5) V/S. Opp. Suvidha Shopping Centre Ahmedabad Paldi Ahmedabad – 380 007 (Gujarat) "थायी लेखा सं./Pan: Aagfm 5457 M अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Ritesh Shah, Ar Revenue By : Shri V.K. Mangla, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 15/10/2024 घोषणा की तारीख /Date Of Pronouncement: 22/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Ritesh Shah, ARFor Respondent: Shri V.K. Mangla, Sr.DR
Section 142(1)Section 144Section 147Section 148Section 250

assessee against the order dated 16.11.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] upholding the ex-parte assessment order dated 17.11.2019 passed under Section 144 read with Section 147 of the Income Tax Act, 1961 [hereinafter referred

Akash Anand Puri, Nagpur vs. The Income Tax Officer Ward 2(2) Nagpur, Nagpur

In the result, appeal filed by the assessee is allowed in terms indicated above

ITA 432/NAG/2024[2017-2018]Status: DisposedITAT Nagpur22 Oct 2024AY 2017-2018

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Abhay Y. Marathe
Section 115BSection 143(2)Section 147Section 148Section 151Section 234ASection 46ASection 69A

knowledge of the assessee when the assessee received recovery notice from the Department. The assessee came to know about the demand after ex-parte assessment was framed. Consequent upon such receipt of notice for recovery of demand, the assessee immediately took steps to explore legal opportunities. The learned Counsel further

Sarojben Lalitbhai Vadhani, Ahmedabad vs. The ITO, Ward-3(3)(5), Ahmedabad

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

ITA 772/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad21 Oct 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.772/Ahd/2024 िनधा"रण वष" /Assessment Year : 2012-13 Sarojben Lalitbhai Vadhani The Income Tax Officer बनाम/ B-406 Surel Apartments Ward-3(3)(5) V/S. Nr.Devashish School Ahmedabad Judges Bungalow Road Bodakdev Ahmedabad – 380 054 (Gujarat) "थायी लेखा सं./Pan:Awspv 8887 C अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Sudhir Mehta, Advocate Revenue By : Shri V.K. Mangla, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 15/10/2024 घोषणा की तारीख /Date Of Pronouncement: 21/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: The Present Appeal Is Filed By The Assessee Against The Ex-Parte Order Dated 22/02/2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (Nfac) [Hereinafter Referred To As “Cit(A)”], Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”], For The Assessment Year (Ay) 2012-13. The Assessment Was Completed Under Section 144 Read With Section 147 Of The Act, By The Ao, Dated 10/12/2019. Sarojben Lalitbhai Vadhani Vs. Ito Asst. Year : 2012-13

For Appellant: Shri Sudhir Mehta, AdvocateFor Respondent: Shri V.K. Mangla, Sr.DR
Section 142(1)Section 144Section 147Section 250Section 69A

Iscon Platinum, Ahmedabad. Despite several notices issued under Section 142(1) of the Act, the assessee allegedly failed to respond, leading to an ex-parte assessment under Section 144 of the Act, wherein the AO made an addition of Rs.46,50,500/- under Section 69A of the Act as unexplained

Shridatt Sahakari Patsanstha Maryadit Mumbai, Mumbai - Prabhadevi vs. Income Tax Officer Ward 22(3)(4), Mumbai

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

ITA 4785/MUM/2023[2017-18]Status: DisposedITAT Mumbai21 Oct 2024AY 2017-18

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalassessment Year: 2017-18 Shridatt Sahakari Patsanstha Income Tax Officer, Maryadit Ward-22(3)(4), Mumbai

For Appellant: Shri Satyaprakash SinghFor Respondent: Dr. Kishor Dhule, CIT, DR
Section 142(1)Section 144Section 250Section 69ASection 80P

Sahakari Patsanstha Maryadit A.Y. 2017-18 compliance to the notice issued u/s 142(1) of the Act. Therefore, the assessing officer has made ex-parte assessment u/s 144 of the Act and added the cash deposit amounting to Rs. 90,32,210/- and other credit entries

Magaraj Mishrimal Rathi, Pune vs. ACIT, Circle-5, Pune

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

ITA 734/PUN/2024[2017-18]Status: DisposedITAT Pune10 Oct 2024AY 2017-18

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Suhas P. Bora
Section 10Section 143(2)Section 144Section 154Section 68

final show cause notice was issued and due to non- compliance from the side of the assessee, the Assessing Officer proceeded to pass ex-parte assessment order vide order dated 12.12.2019, u/s 144 r.w.s. 143(3) of the IT Act by determining the taxable income at Rs.1

Shailesh Sundar Bhoir, Dist Thane, Maharashtra vs. Commissioner of Income Tax Appeals, Delhi

ITA 1782/MUM/2024[2020-21]Status: DisposedITAT Mumbai09 Oct 2024AY 2020-21

Bench: Shri. Prashant Maharshi & Shri. Raj Kumar Chauhan

Section 142(1)Section 143(2)Section 2(14)Section 250Section 56Section 56(2)Section 56(2)(x)

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K (SMC)”, MUMBAI BEFORE SHRI. PRASHANT MAHARSHI, ACCOUNTANT MEMBER AND SHRI. RAJ

Harish Chanana, Delhi vs. ITO, New Delhi

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

ITA 3508/DEL/2015[2007-08]Status: DisposedITAT Delhi09 Oct 2024AY 2007-08

Bench: Sh. Pradip Kumar Kedia & Sh. Sudhir Kumarassessment Year: 2007-08 Harish Chanana Vs Ito Sd-185, Pitampura Ward- 39 (1) Delhi New Delhi Pan No.Aafpc2783D (Appellant) (Respondent) Appellants By Sh. Pranav Yadav, Advocate Respondent By Sh. Ramesh Chand, Sr. Dr Date Of Hearing: 29/08/2024 Date Of Pronouncement: 09/10/2024 Order Per Sudhir Kumar, Jm: The Above Captioned Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals)- Xxviii, New Delhi [Hereinafter Referred To As “Cit(A)”], Vide Order Dated 15.09.2010 Pertaining To A.Y.2007-08 Arises Out Of The Order Passed By The Assessing Officer Dated 21.12.2009 U/S 144 Of The Income Tax Act,1961[Hereinafter Referred As ‘The Act’]

Section 144

absence of cooperation from the side of the assessee and in the absence of any documentary evidence on record proceeded to pass ex-parte assessment order under section 144 of the Act. The AO has noted that assessee has taken unsecured loans from Sh. Praveen Chanana and Shri Satish Chanana

Viral Vinodchandra Joshi, Gandhinagar vs. The Income Tax Officer, Ward-2, Gandhinagar

Accordingly, these four appeals of the assessee(s) are allowed for statistical purposes

ITA 612/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad08 Oct 2024AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.609, 610 & 611/Ahd/2023 िनधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2012-13 Respectively Hema Viral Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Admpj 6455 B & आयकर अपील सं /Ita No.612/Ahd/2023 िनधा"रण वष" /Assessment Year : 2011-12 Viral Vinodchandra Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Abjpj 6812 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Kushal Fofaria, Ar Revenue By : Shri Surendra Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2024 घोषणा की तारीख /Date Of Pronouncement: 08/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Kushal Fofaria, ARFor Respondent: Shri Surendra Kumar, Sr.DR
Section 139Section 144Section 147Section 69A

Assessment Years (AYs) 2010-11, 2011-12, 2012-13. In both cases, the appeals relate to issues arising from the ex-parte assessment orders framed under sections 144 and 147 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”]. 2. Details of the assessments are tabulated ... 08/06/2023 08/06/2023 08/06/2023 07/07/2023 Facts of the case: (i) In case of Hema Viral Joshi 3. The assessee was subjected to ex-parte assessments under section 144 of the Act by the Assessing Officer (AO) for the respective assessment years, details of which are tabulated above. These assessments were framed

Hema Viral Joshi, Gandhinagar vs. The Income Tax Officer, Ward-2, Gandhinagar

Accordingly, these four appeals of the assessee(s) are allowed for statistical purposes

ITA 611/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad08 Oct 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.609, 610 & 611/Ahd/2023 िनधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2012-13 Respectively Hema Viral Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Admpj 6455 B & आयकर अपील सं /Ita No.612/Ahd/2023 िनधा"रण वष" /Assessment Year : 2011-12 Viral Vinodchandra Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Abjpj 6812 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Kushal Fofaria, Ar Revenue By : Shri Surendra Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2024 घोषणा की तारीख /Date Of Pronouncement: 08/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Kushal Fofaria, ARFor Respondent: Shri Surendra Kumar, Sr.DR
Section 139Section 144Section 147Section 69A

Assessment Years (AYs) 2010-11, 2011-12, 2012-13. In both cases, the appeals relate to issues arising from the ex-parte assessment orders framed under sections 144 and 147 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”]. 2. Details of the assessments are tabulated ... 08/06/2023 08/06/2023 08/06/2023 07/07/2023 Facts of the case: (i) In case of Hema Viral Joshi 3. The assessee was subjected to ex-parte assessments under section 144 of the Act by the Assessing Officer (AO) for the respective assessment years, details of which are tabulated above. These assessments were framed

Hema Viral Joshi, Gandhinagar vs. The Income Tax Officer, Ward-2, Gandhinagar

Accordingly, these four appeals of the assessee(s) are allowed for statistical purposes

ITA 610/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad08 Oct 2024AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.609, 610 & 611/Ahd/2023 िनधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2012-13 Respectively Hema Viral Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Admpj 6455 B & आयकर अपील सं /Ita No.612/Ahd/2023 िनधा"रण वष" /Assessment Year : 2011-12 Viral Vinodchandra Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Abjpj 6812 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Kushal Fofaria, Ar Revenue By : Shri Surendra Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2024 घोषणा की तारीख /Date Of Pronouncement: 08/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Kushal Fofaria, ARFor Respondent: Shri Surendra Kumar, Sr.DR
Section 139Section 144Section 147Section 69A

Assessment Years (AYs) 2010-11, 2011-12, 2012-13. In both cases, the appeals relate to issues arising from the ex-parte assessment orders framed under sections 144 and 147 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”]. 2. Details of the assessments are tabulated ... 08/06/2023 08/06/2023 08/06/2023 07/07/2023 Facts of the case: (i) In case of Hema Viral Joshi 3. The assessee was subjected to ex-parte assessments under section 144 of the Act by the Assessing Officer (AO) for the respective assessment years, details of which are tabulated above. These assessments were framed

Hema Viral Joshi, Gandhinagar vs. The Income Tax Officer, Ward-2, Gandhinagar

Accordingly, these four appeals of the assessee(s) are allowed for statistical purposes

ITA 609/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad08 Oct 2024AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.609, 610 & 611/Ahd/2023 िनधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2012-13 Respectively Hema Viral Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Admpj 6455 B & आयकर अपील सं /Ita No.612/Ahd/2023 िनधा"रण वष" /Assessment Year : 2011-12 Viral Vinodchandra Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Abjpj 6812 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Kushal Fofaria, Ar Revenue By : Shri Surendra Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2024 घोषणा की तारीख /Date Of Pronouncement: 08/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Kushal Fofaria, ARFor Respondent: Shri Surendra Kumar, Sr.DR
Section 139Section 144Section 147Section 69A

Assessment Years (AYs) 2010-11, 2011-12, 2012-13. In both cases, the appeals relate to issues arising from the ex-parte assessment orders framed under sections 144 and 147 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”]. 2. Details of the assessments are tabulated ... 08/06/2023 08/06/2023 08/06/2023 07/07/2023 Facts of the case: (i) In case of Hema Viral Joshi 3. The assessee was subjected to ex-parte assessments under section 144 of the Act by the Assessing Officer (AO) for the respective assessment years, details of which are tabulated above. These assessments were framed

Crystal Glazing & Cladding, Pune vs. Income Tax Officer, Ward-7(1), Pune

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

ITA 93/PUN/2024[2017-18]Status: DisposedITAT Pune07 Oct 2024AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Suhas P BoraFor Respondent: Shri Ramnath P. Murkunde
Section 143(1)Section 143(2)Section 144Section 37(1)Section 68Section 69Section 69ASection 69C

appellant craves leave to add, alter, amend, or delete any of the above grounds of appeal.” 3. It is a case of ex-parte assessment framed u/s 144 of the Income Tax Act, 1961 (the “Act”). The assessee e-filed its return of income on 02.02.2018 declaring total income ... Officer (“AO”) issued a show cause notice on 25.11.2019 which was duly served on the assessee detailing therein the reasons for resorting to ex-parte assessment. The compliance to the show cause notice was to be made by 28.11.2019. The assessee did not furnish any reply to the said show

Sanga Automobiles (P) Ltd, Jaipur vs. The ACIT, Circle - 7, Jaipur

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

ITA 911/JPR/2024[2017-2018]Status: DisposedITAT Jaipur04 Oct 2024AY 2017-2018

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

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Shri Anoop Singh (Addl.CIT) a
Section 144Section 250

appear or filed any reply to the notices which were issued by the ld. AO during the assessment proceedings, finally the assessee completed ex-parte assessment u/s 144 of the Act on 22.12.2019. However, the Bench feels that the assessee because of any reasons could not advance his arguments/submissions

Rajkumar Asnani, Jaipur vs. ITO Ward 2(2), Jaipur

ITA 690/JPR/2023[2017-18]Status: DisposedITAT Jaipur04 Oct 2024AY 2017-18
For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)(V.C.)
Section 139(1)Section 142(1)Section 144Section 148Section 272A(1)(d)Section 274

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

Nisha Bhradwaj, Jaipur vs. ITO Ward 3 (3), Jaipur

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

ITA 617/JPR/2023[2017-18]Status: DisposedITAT Jaipur04 Oct 2024AY 2017-18
For Appellant: Shri Anil Kaushik (C.A.)For Respondent: Shri Anoop Singh (Addl.CIT)
Section 115BSection 142(1)Section 143(2)Section 144Section 69A

which a sum of Rs.16.65 lacs was deposited in cash, which was considered as deposit from unexplained sources u/s69A in the ex-parte assessment order passed u/s 144 by the Ld. ITO Ward 3(3), Jaipur and demand has been raised by applying provisions of section 115BBE of the Income

Bakul Matta, Huda, Panipat vs. Income Tax Officer Ward-3, Panipat

In the result, all the 03 appeals of the assessee are allowed in the aforesaid manner

ITA 2687/DEL/2023[AY 2014-15]Status: DisposedITAT Delhi04 Oct 2024

Bench: Shri Shamim Yahya

Section 143(2)Section 143(3)Section 144Section 147Section 148Section 234BSection 68

being heard. 7. That having regard to the facts and circumstances of the case, Ld. CIT(A) ought to have quashed the ex-parte assessment order passed u/s 144 and that too without any basis and without appreciating the facts and circumstances of the case. 8. That having regard