PRAKASH BAJAJ,INDORE vs. INCOME TAX OFFICER 5(1), INDORE, INDORE

ITA 877/IND/2025Status: DisposedITAT Indore11 August 2026AY 2016-1712 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and remanded the case back for denovo adjudication. The assessee was directed to participate diligently in the proceedings before the CIT(A).

What were the facts?

The assessee's first appeal before the CIT(A) was dismissed ex-parte due to the assessee's wife's ill health. The assessee faced a delay in filing the second appeal before the ITAT due to the same reasons. The ITAT condoned the delay.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing a proper opportunity of hearing, and whether the reopening of assessment and subsequent additions were valid.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 246A,Section 250,Section 253,Section 148,Section 151,Section 69A,Section 234B,Section 271(1)(c)

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 Pankaj Mogra, AR
For Respondent: Shri Binay Kumar Rai, Sr. DR
Hearing: 06.08.2026

ITANo.877/Ind/2025

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 orderbearing

Prakash Bajaj ITA Nos. 877 & 879/Ind/2025 AYs-2016-17 & 2015-16 Number:-ITBA/NFAC/S/250/2024-25/1071106344(1) dated

11.12.

2024 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 2016-17 and the corresponding

Previous Period is from 01/04/2015 to 31/03

The order continues below.

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