GURUKRIPA COLONIZER,INDORE vs. INCOME TAX OFFICER-5(1), INDORE, INDORE

ITA 156/IND/2026Status: DisposedITAT Indore17 September 2026AY 2016-1710 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the notices were indeed sent to an incorrect email address, leading to a violation of natural justice. Therefore, the impugned order of the CIT(A) was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution due to non-compliance with notices. The assessee contended that the notices were sent to an incorrect email address, violating principles of natural justice.

What were the issues?

Whether the CIT(A) order dismissing the appeal for non-prosecution was valid when notices were sent to an incorrect email address, violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 69,Section 115BBE,Section 147,Section 144B,Section 250,Section 246A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

Hearing: 24.08.2026Pronounced: 17.09.2026

Per Paresh M. Joshi, JM:

This is an Appeal filed by the Assessee under section 253 of the Income Tax Act 1961, [ herein after 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 Number:- ITBA / NFAC / S / 250 / 2025-26 /

1082296014(1) dated 04.11.2025 passed by the Ld. CIT(A)

Gurukripa Colonizer ITA No. 156/Ind/2026 AY-2016-17 U/S 250 of the Act, which is herein after referred to as the “Impugned Order”. The Relevant Assessment Year is 2016-

17 and the corresponding previous year period is from 01.04.2015 to 31.03.2016. 2. FACTUAL MATRIX

2.

1 That as and by

The order continues below.

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