Case Law Details
Reetesh Kumar Vs ITO (ITAT Jaipur)
Bench observed that both the lower authorities had dismissed the appeal of the assessee ex-parte for want of non-appearance during the course of hearing. In view of the request of the ld. AR of the assessee, the appeal of the assessee is restored to the file of the AO for afresh assessment. The assessee is also directed to cooperate the AO during the course of afresh assessment and submit the documents before the AO to defend his case. The Bench further noted that because of the casual and cavalier attitude of the assessee, cost of Rs.2,000/- is imposed on the assessee which will be deposited by the assessee in Prime Minister Relief Fund. Thus the appeal of the assessee is allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT JAIPUR
This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 24-12-2021, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2012-13 wherein the assessee has raised the following ground of appeal.
‘’1.1 The impugned assessment order u/s 148/144 dated 26.09.2019 as well as notice u/s 148 and the action taken by the ld. AO u/s 147/148 are bad in law and on facts of the case, for want of jurisdiction, barred by limitation and various other reasons and hence the same may kindly be quashed.
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