ITAT Jaipur Dismisses Appeal: Non-compliance with ITD Notice

Chiranji Lal Bairwa Vs ITO (ITAT Jaipur) Introduction: In the case of Chiranji Lal Bairwa Vs. ITO (ITAT Jaipur), the Income Tax Appellate Tribunal (ITAT) Jaipur dismissed the appeal filed by the assessee. This decision stemmed from a non-compliance issue regarding a notice issued by the Income Tax Department (ITD) for determining the value of land under section 50C of the Income Tax Act. Detailed Analysis 1. Background of the Case The appeal was filed by the assessee in response to the order of the National Faceless Appeal Centre, Delhi, dated 09.03.2023, for the assessment year 2010-11. This ...