SANYOG KUMAR BHANDARI,BHOPAL vs. ITO-2(4), BHOPAL, BHOPAL

ITA 981/IND/2025Status: DisposedITAT Indore10 August 2026AY 2012-138 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s order was ex-parte and not on merits. To secure the ends of justice, the Tribunal set aside the CIT(A)'s order and remanded the matter back for a fresh decision on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The CIT(A) had confirmed an addition of Rs. 75,00,000/- made by the Assessing Officer as unexplained investment. The assessee contended that a fair opportunity was not provided.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without deciding on merits, and whether principles of natural justice were violated.

Which sections of the Income-tax Act were involved?

Section 69A,Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Respondent: Shri Binay Kumar Rai, Sr.DR
Hearing: 07.07.2026Pronounced: 10.08.2026

Per Paresh M Joshi, J.M.:

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 No:-ITBA/NFAC/S/250/2025-26/1080942163(1)

dated 19.09.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned

order”. The Relevant Assessment year is 2012-13 and the SANYOG KUMAR BHANDARI ITA No. 981/Ind/2025 - A.Y.2012-13

corresponding previous year period is from 01.04.2011 to 31.03.2012. 2. Factual Matrix

2.

1 That as and by way of an Assessment order made u/s 143(3)/147 of the Act, the total inco

The order continues below.

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