PRATHMIK KRASHI SAKA SHAKARI SAMITI CHATHOLI,VIDISHA vs. ITO, VIDISHA, VIDISHA

ITA 53/IND/2026Status: DisposedITAT Indore09 September 2026AY 2015-169 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the first appeal, considering the death of the CA and the subsequent difficulties faced by the assessee. The Tribunal set aside the CIT(A)'s order and remanded the case back for adjudication on merits.

What were the facts?

The assessee's first appeal before the CIT(A) was dismissed due to a 336-day delay. The delay was attributed to the death of the assessee's Chartered Accountant, who held all crucial documents and passwords. The CIT(A) found the reasons for the delay insufficient.

What were the issues?

Whether the delay in filing the first appeal before the CIT(A) should be condoned due to the death of the assessee's CA. Whether the CIT(A) was justified in rejecting the appeal without adjudicating on the merits of the case.

Which sections of the Income-tax Act were involved?

Section 249,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 Appellant: Adv & SH
Hearing: 19.08.2026Pronounced: 09.09.2026

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 /

1083484336(1) dated 09.12.2025 passed by the Ld. CIT(A)

Prathmik Krashi Saka Shakari Samiti Chatholi ITA No. 53/Ind/2026 AY-2015-16 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 corresponding previous year period is from 01.04.2014 to 31.03.2015. 2. FACTUAL MATR

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 249

All 507 judgments and leading authorities on Section 249 →

Recent GST High Court judgments

Search GST case law →