LAXMINARAYAN PATIDAR,INDORE vs. ITO-1(1), INDORE, INDORE

ITA 129/IND/2026Status: DisposedITAT Indore09 September 2026AY 2019-2012 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that while some notices were sent to an incorrect email, the assessee was non-compliant for the initial notices sent to the correct email. Therefore, the Tribunal set aside the CIT(A)'s order and remanded the case back for a de novo hearing.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-prosecution as the assessee failed to provide submissions or evidence despite multiple notices. The assessee argued that some notices were sent to an incorrect email address, violating principles of natural justice.

What were the issues?

Whether the CIT(A) order was bad in law due to non-compliance with principles of natural justice and whether the assessee was given sufficient opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B,Section 69A,Section 115BBE,Section 271AAC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Appellant: CA &, Ms. Shradha Piplodia, Adv
For Respondent: Shri Binay Kumar Rai, Sr.DR
Hearing: 19.08.2026Pronounced: 09.09.2026

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/250/2025-26/1083406632(1)

dated 08.12.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is hereinafter referred to as the “Impugned

order”. The Relevant Assessment year is 2019-20 and the LAXMINARAYAN PATIDAR ITA No. 129/Ind/2026 - A.Y. 2019-20

corresponding previous year period is from 01.04.2018 to 31.03.2019. 2. Factual Matrix

2.

1 That as and by way of an Assessmen

The order continues below.

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