LALCHAND PARASWANI,INDORE vs. INCOME TAX OFFICER-5(1), INDORE

ITA 807/IND/2025Status: DisposedITAT Indore17 September 2026AY 2014-1515 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessment and appellate orders were not adjudicated on merits and were passed ex-parte due to non-compliance and issues with notice service. The Tribunal set aside the orders and remanded the matter back to the Assessing Officer for a fresh adjudication on merits.

What were the facts?

The assessee's income was assessed at Rs. 55,23,920/- after an addition of Rs. 53,04,000/- for unexplained investment under Section 69. The assessee was non-compliant with various notices during assessment and appellate proceedings.

What were the issues?

Whether the assessment and appellate orders were passed without proper adjudication on merits and due to non-service of notices. Whether the matter should be remanded for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 69,Section 144,Section 144B,Section 250,Section 253

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: CA &, Ms. Shradha Piplodia, Adv
For Respondent: Shri Binay Kumar Rai, Sr.DR
Hearing: 31.08.2026Pronounced: 17.09.2026

Per Paresh M Joshi, J.M:

ITA NO:- 807/Ind/2025 (AY:2014-15)

This is an appeal filed by the Assessee under section 253 of the income tax Act 1961,[ hereinafter referred to as the Act

for the sake of brevity] before this tribunal, as & by way of a second appeal .The Assessee is aggrieved by the order

bearing No:-ITBA/NFAC/S/250/2024-25/1074994454(1)

dated 25.03.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is hereinafter referred to as the “Impugned

LALCHAND PARASWANI ITA No. 807 & 810/Ind/2025 - A.Y. 2014-15 & 2018-19

order”. The Relevant Assessment year is 2014-15 and the corresponding previous year period is from 01.04.2013

The order continues below.

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