SWATI BAPNA,BHOPAL vs. ITO, 2(3), BHOPAL

ITA 575/IND/2025Status: DisposedITAT Indore17 August 2026AY 2018-1913 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex-parte order and remanded the case back to the CIT(A) for a fresh adjudication. The assessee was directed to submit all relevant documents and pay a cost of Rs. 5000/- to the PM Relief Fund.

What were the facts?

The Revenue appealed against the CIT(A)'s order which dismissed the assessee's appeal. The assessee had failed to appear or submit documents before the CIT(A) despite multiple opportunities, leading to an ex-parte order.

What were the issues?

Whether the CIT(A) order passed ex-parte due to the assessee's non-compliance is sustainable and if the case should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 253,Section 250,Section 147,Section 148,Section 10(38),Section 139(1)

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. Gagan Tiwari & Adv, Ms. Priyal Jain
Hearing: 10.08.2026Pronounced: 17.08.2026

Per Paresh M. Joshi, JM:

This is an Appeal filed by the Revenue under section 253 of the Income tax Act 1961,[ herein after referred to as the Act

for the sake of brevity] before this tribunal. The Revenue is aggrieved by the order bearing No:-ITBA/NFAC/S/250/2025-

26/1075789280(1) dated 24.04.2025 passed by the Ld.

CIT(A) u/s 250 of the Act which is hereinafter referred as the “Impugned Order”. The Relevant Assessment Year is 2018-

Swati Bapna ITA No. 575/Ind/2025 AY-2018-2019 2019 and the corresponding Previous Period is from 01/04/2017 to 31/03/2018. 2. FACTUAL MATRIX

2.

1 That as and by way of an Assessment Order made u/s 147

RWS 144/144AB of the Act, the total Income of the Asse

The order continues below.

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