LAL CHAND MEENA,JAIPUR V. ITO, JAIPUR

ITA 615/JPR/2025

AI Insights

Shri Lal Chand Meena, the appellant, challenged the order of the Learned CIT(A), which pertained to an assessment order for the year 2016-17, where his income was assessed at Rs. 24,00,000 from the sale of immovable property. The CIT(A) had remitted the case back to the Assessing Officer due to the initial ex-parte assessment. The Tribunal noted the appellant's continued non-compliance and absence in hearings, leading to the dismissal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792895 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 22-04-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHARY
• Assessee Lawyers: ASHISH SHARMA
• Keywords: Set aside; Opportunity of being heard; Non compliance

Judgement Text

"vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;dj vihyla-@ITA No. 615/JPR/2025 fu/kZkj.k o\"kZ@AssessmentYear : 2016-17 Shri Lal Chand Meena, Plot No. 17 Sukhiya Rampura Road, Sanganer, Jaipur. cuke Vs. The ITO, Jaipur. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: DAGPR3526H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Ashish Sharma, Adv. jktLo dh vksjls@Revenue by: Shri Gautam Singh Choudhary, Addl.CIT lquokbZ dh rkjh[k@Date of Hearing :24/09/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 25/09/2025 vkns'k@ORDER PER: NARINDER KUMAR, JUDICIALMEMBER . Assessee-appellant is before this Appellate Tribunal by challenging order dated 24.02.2025, passed by Learned CIT(A), NFAC, Delhi, whereby his appeal assailing the assessment order dated 08.05.2023, relating to the assessment year 2016-17, came to be disposed of, and the matter was restored to the files of the Assessing Officer for decision afresh, after providing sufficient opportunity of being heard to the assessee. Printed from counselvise.com 2 ITA No. 615/JPR/2025 Sh. Lal Chand Meena, Jaipur 2. Vide assessment order dated 08.05.2023, the Assessing Officer assessed total income of the assessee at Rs. 24,00,000/- I.e. sale consideration, as per share of the assessee, on account of sale of immovable property situated in the area of Village Sukhia, Sanganer, Jaipur, on 11.05.2015. 3. It may be mentioned here that none has appeared on behalf of the appellant. Even on 02.07.2025 and 27.08.2025, none appeared on behalf of the appellant. As per order dated 27.08.2025, notice was issued to the assessee through the office of Ld. DR, but, even then no submission has been put forth on behalf of the appellant to point out any illegality or irregularity in the impugned order, passed by Learned CIT(A). As noticed above, Learned CIT(A), while exercising powers under proviso to clause (1) of sub section (1) of section 251 of the Act remitted the matter to the Assessing Officer, with a direction for afresh assessment order after providing reasonable opportunity of being heard to the assessee. 4. Record reveals that Learned CIT(A), while issuing the above said direction, took into consideration that the assessment order was passed ex- parte as the assessee remained non compliant to the notices issued by the Printed from counselvise.com 3 ITA No. 615/JPR/2025 Sh. Lal Chand Meena, Jaipur Assessing Officer, and further that in the appellate proceedings, the assessee came up with documentary evidence along with written submissions. 5. Indisputably, the assessee remained non compliant before the Assessing Officer. Taking into consideration the issue involved and the conduct fo the assessee, we do not find any ground to set aside the impugned order, passed by Learned CIT(A). Result 6. Consequently, this appeal is hereby dismissed. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 25/09/2025. Sd/- Sd/- ¼xxu xks;y½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 25/09/2025 *Santosh vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Shri Lal Chand Meena, Jaipur. 2. izR;FkhZ@ The Respondent- ITO,Jaipur. Printed from counselvise.com 4 ITA No. 615/JPR/2025 Sh. Lal Chand Meena, Jaipur 3. vk;djvk;qDr@ Theld CIT 4. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZQkbZy@ Guard File ITA No. 615/JPR/2025) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar Printed from counselvise.com "