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Ex-Parte Assessment Set Aside with Costs, Cash Deposit Case Remanded
Case Law Details
- Case Name
- Ramnikbhai Jasrajbhai Patel Vs ITO (ITAT Rajkot)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Rajkot
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Ramnikbhai Jasrajbhai Patel Vs ITO (ITAT Rajkot)
Second Chance Granted with Costs: Rajkot ITAT Sets Aside Ex-parte 144/147 Assessment on Cash Deposits of Agriculturist
Rajkot ITAT, Rajkot Bench, in Ramnikbhai Jasrajbhai Patel Vs ITO (ITA No.244/RJT/2023; AY 2013-14; order dated 18-12-2025), set aside the ex-parte assessment framed u/s 144 r.w.s. 147 and remanded the matter to the AO for fresh adjudication on merits, while imposing costs of ₹5,000 on the assessee for non-cooperation.
The assessee, an agriculturist with no history of filing returns, faced an addition of ₹12.73 lakh on accoun...






