SUSHMA JAIN (SHUKLA),INDORE vs. INCOME TAX OFFICER WARD 5 (1), INDORE

ITA 551/IND/2025Status: DisposedITAT Indore17 September 2026AY 2008-0914 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal was dismissed by the CIT(A) ex-parte due to non-prosecution. The assessee claimed the dismissal was due to non-receipt of notices, while the Revenue contended the notices were sent to the registered email and the assessee had logged into the portal.

What did the Tribunal hold?

The Tribunal found that there was a discrepancy in the email addresses and that the assessee might not have received effective notice. Therefore, in the interest of natural justice, the matter was set aside for fresh adjudication by the CIT(A).

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without ensuring proper service of notice to the assessee, and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 254,Section 142(1),Section 54F,Section 153(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

For Appellant: Shri V.S. Banthia, AR
For Respondent: Shri Binay Kumar Rai, Sr, DR
Hearing: 31.08.2026Pronounced: 17.09.2026

PER ARVIND SONI, ACCOUNTANT MEMBER:

This appeal has been filed by the assessee against the order dated 29.02.2024 passed by the National Faceless

Appeal Centre (NFAC), Delhi [hereinafter referred to as "the ld. CIT(A)"] for Assessment Year 2008-09 arising out of assessment order framed under section 147 read with section 143(3) of the Income-tax Act, 1961 ("the Act").

Sushma Shukla

2.

The brief facts of the case are that the assessee filed the return of income for Assessment Year 2008-09 on 31.03.2009 declaring total income of Rs.1,58,880/- and the case selected u/s 143(3) of the Income Tax Act, 1961 on 30.12.2010 made an addition of Rs.

The order continues below.

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