AWASTHI BROTHERS,INDORE vs. ITO 4(3), IND, INDORE

ITA 352/IND/2025Status: DisposedITAT Indore14 May 2026AY 2017-185 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable before the Indore Bench as the AO was located outside its territorial jurisdiction. The assessee's submissions regarding bona fide belief and hardship were rejected.

What were the facts?

The assessee filed an appeal before the ITAT, Indore Bench. The original assessment order was passed by an AO located outside the territorial jurisdiction of the Indore Bench. The assessee argued for maintainability due to a bona fide belief and financial hardship.

What were the issues?

The primary issue was the territorial jurisdiction of the ITAT Bench to hear the appeal, given the location of the assessing officer.

Which sections of the Income-tax Act were involved?

Rule 4(1) of Income Tax Appellate Tribunal Rules, 1963

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M.JOSHI

For Respondent: Shri Ashish Porwal, Sr. DR

Hearing: 08.05.2026Pronounced: 14.05.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by the order of first-appeal dated 19.12.2024 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-10, Mumbai [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 06.12.2019 passed by learned DCIT, Circle-1(1), Jabalpur [“Ld. AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-

Awasthi Brothers ITA No. 352/Ind/2025 – AY 2017-18

18, the assessee has filed present appeal on the grounds mentioned in Appeal Memo (Form No. 36).

None appeared on behalf of assessee/appellant at the time of hearing

despite several notices issued. Howeve

The order continues below.

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