DHIRAJ SINGH,SHAJAPUR vs. INCOME TAX OFFICER, SHAJAPUR, SHAJAPUR

ITA 817/IND/2025Status: DisposedITAT Indore09 September 2026AY 2015-1616 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) due to the assessee's illiteracy and genuine difficulties. The assessment order and penalty orders were set aside and remanded back to the Assessing Officer for a fresh decision on merits.

What were the facts?

The assessee, a non-filer farmer, failed to respond to notices leading to a best judgment assessment and an addition of Rs. 1,31,22,400/- under Section 69A. The first appeal was dismissed due to delay and lack of merit, and subsequent penalty proceedings were initiated.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether the assessment and penalty orders were passed without proper adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 69A,Section 144,Section 147,Section 250,Section 253,Section 271(1)(b),Section 271(1)(c)

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
Hearing: 17.08.2026Pronounced: 09.09.2026

Per Paresh M Joshi, J.M.:

(I) ITA No:- 816/Ind/2025 (Assessment Year:2015-16)

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

bearing no: - ITBA/NFAC/S/250/2025-26/1080777118(1)

dated 16.09.2025 passed by the Ld. CIT (A) u/s 250 of the Act, which is herein after referred to as the “Impugned

order”. The Relevant Assessment year is 2015-16 and the DHIRAJ SINGH ITA No. 816, 817 & 818/Ind/2025 - A.Y.2015-16

corresponding previous year period is

The order continues below.

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