Beeran Singh Rajput vs. Asstt. Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, Beeran Singh Rajput, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) (CIT(A)) dismissing his first appeal against an assessment order. The assessee was aggrieved by the order passed on 01.09.2025, which sustained the addition made by the Assessing Officer (A.O.). The assessee had earlier filed a first appeal before the CIT(A) which was dismissed on the grounds that the assessee did not provide written submissions despite multiple opportunities. The assessee now appeals to the Income Tax Appellate Tribunal (ITAT) on various grounds, including the dismissal of his appeal ex-parte and the legality of the addition made by the A.O.…

Legal Issues

• 1. Whether the CIT(A) erred in deciding the appeal ex-parte without providing adequate opportunity to the assessee?
• 2. Whether the reopening of the assessment under section 147/148 of the Income Tax Act is arbitrary and without jurisdiction?
• 3. Whether the addition of Rs. 74,85,000/- made by the A.O. is arbitrary and unlawful?
• 4. Whether the addition of Rs. 20,00,000/- made by the A.O. under section 68 is justified?

Judgment Outcome

Decided in favour of Assessee.

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