EKAGRA COTTON CORPORATION PRIVATE LIMITED,SENDHWA, MADHYA PRADESH vs. THE ITO, SENDHWA, SENDHWA, MADHYA PRADESH

ITA 65/IND/2026Status: DisposedITAT Indore17 September 2026AY 2023-2412 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) order was indeed passed before the scheduled hearing date, violating principles of natural justice. Therefore, the impugned order was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte for non-compliance. The assessee contended that the CIT(A) passed the order before the scheduled hearing date, violating natural justice.

What were the issues?

Whether the CIT(A) order was passed ex-parte in violation of natural justice principles, and if the additions made by the AO were justified.

Which sections of the Income-tax Act were involved?

Section 68,Section 143(3),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 Respondent: Shri Binay Kumar Rai, Sr.DR
Hearing: 19.08.2026Pronounced: 17.09.2026

Per Paresh M Joshi, J.M:

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/250/2025-26/1083096034(1)

dated 28.11.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is hereinafter referred to as the “Impugned

EKAGRA COTTON CORPORATION PRIVATE LIMITED ITA No. 65/Ind/2026 - A.Y. 2023-24 order”. The Relevant Assessment year is 2023-24 and the corresponding previous year period is from 01.04.2022 to 31.03.2023. 2. Factual Matri

The order continues below.

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