SARDAR VALLABH BHAI POLYTECNIC,BHOPAL vs. EXEMPTION WARD BHOPAL, BHOPAL

ITA 196/IND/2026Status: DisposedITAT Indore09 September 2026AY 2017-1810 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found merit in the assessee's contention that notices were not served on the correct email address, violating principles of natural justice. Therefore, the matter was restored to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee did not file a return of income and the Assessing Officer made additions for unexplained investments and contractual receipts. The CIT(A) dismissed the assessee's appeal ex-parte due to non-compliance.

What were the issues?

Whether the assessee was effectively served with notices during assessment and appellate proceedings, and if not, whether the ex-parte orders should be set aside.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69,Section 115BBE,Section 250

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: Shri Soumya Bumb, AR
For Respondent: Shri Binay Kumar Rai, Sr-DR
Hearing: 24.08.2026Pronounced: 09.09.2026

PER ARVIND SONI, ACCOUNTANT MEMBER:

This appeal has been filed by the assessee against the order dated 15.09.2025 passed by the National Faceless

Appeal Centre (NFAC), Delhi [hereinafter referred to as "the ld.

CIT(A)"] for Assessment Year 2017-18 arising out of assessment order framed under section 147 read with section 144 of the Income-tax Act, 1961 ("the Act"). 1

ITANo.196/Ind/2026 Sardar Vallabh Bhai Polytechnic

2.

The brief facts of the case are that the assessee did not file the return of income under section 139(1) or in response

to under section 148 of the Income Tax for Assessment Year

2017-18. The spe

The order continues below.

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