RFM SERVICE PVT. LTD,ARERA COLONY vs. DCIT/ACIT-3(1), BHOPAL

ITA 876/IND/2025Status: DisposedITAT Indore11 August 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal decided to remand the case back to the Assessing Officer for a fresh adjudication after providing the assessee with an opportunity of being heard. The assessee was also directed to participate in scheduled hearings without seeking unnecessary adjournments.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A). The assessee's previous counsel's mistake led to non-compliance, and they sought an opportunity to present supporting documents.

What were the issues?

Whether the assessee should be granted another opportunity to present evidence to support their claims, especially after an ex-parte order was passed due to previous non-compliance.

Which sections of the Income-tax Act were involved?

Section 69

AI-generated summary — verify with the full judgment below

आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर "ी परेश म. जोशी, "या"यक सद"य तथा "ी अर"वंद सोनी, लेखा सद"य के सम" आ.अ.सं. 876/इंदौर/2025 "नधा"रण वष" : 2018-94 आरएफएम स"व"स "ल. बनाम उप/सहायक आयकर ई-3/4सी, अरेरा कॉलोनी, आयु"त-3(1), भोपाल भोपाल अपीलाथ" ""यथ" "था.ले.सं.-एएईसीआर 4376 एफ PAN : AAECR4376F अपीलाथ" क" ओर से "ी यशवंत शमा", सीए राज"व क" ओर से "ी "बनय कुमार राय, व"र"ठ "वभागीय ""त"न"ध सुनवाई "त"थ 06.08.2026 उ"घोषणा "त"थ 11.08.2026 आदेश "ी परेश जोशी, "या"यक सद"य "वारा "नधा"रण वष" 2018-19 के "लए "नधा"रती "वारा यह अपील "व"वान आयकर आयु"त (अपील), नेशनल फेसलेस अपील स"टर, "द"ल" के आदेश "दनांक 04.09.2025 के "व""ध अपील के आधार" म" व"ण"त आधार" पर दा"खल क" गई ह" ।

2.

इस अपील क" सुनवाई के दौरान, "नधा"रती के "व"वान "ा"धकृत ""त"न"ध ने "नवेदन "कया "क इस "करण म" "व"वान आयकर आयु"त (अपील) "वारा एक "नधा"रती के "व""ध एक प"ीय (Ex parte) आदेश पा"रत "कया गया है । "नधा"रती के "व"वान अ"धव"ता ने "नवेदन "कया "क "व"वान आयकर आयु"त (अपील) के सम" अननुपालन "नधा"रती के पूव" अ"धव"ता क" गलती क" वजह से हुआ । "नधा"रती "वारा

आ.अ.सं. 876/इंदौर/2025 2 आर.एफ.एम.स"व"स "ा."ल., भोपाल इसके समथ"न म" शपथप" इस अ"धकरण के सम" ""तुत "कया है । "नधा"रती के "व"वान अ"धव"ता ने "नवेदन "कया "क "व"वान आयकर आयु"त (अपील) ने उनके "वारा पा"रत

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