NARESH KUMAR DOSHI,MANDSAUR vs. DCIT CIRCLE-1, UJJAIN

ITA 49/IND/2025Status: DisposedITAT Indore14 May 2026AY 2018-1912 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the first appeal before the CIT(A) due to the assessee pursuing rectification and appellate remedies. The Tribunal restored the matter to the Jurisdictional Assessing Officer (JAO) for fresh adjudication after factual verification.

What were the facts?

The assessee filed a return of income declaring Nil income, but the AO processed it under Section 143(1) assessing a total income of Rs. 26,43,640. The assessee's subsequent rectification request and appeals to the CIT(A) did not provide relief, leading to these appeals before the ITAT.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable, and whether the disallowance made by the AO under Section 40(a)(i) or similar provisions was sustainable.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154,Section 40(a)(i),Section 40(a)(ia),Section 40(a)(ib),Section 139

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 Appellant: Shri Sudhir Padliya, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 11.05.2026Pronounced: 14.05.2026

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

The captioned two (2) appeals have been filed by same assessee for Assessment-Year [“AY”] 2018-19, the details are as under:

(i) ITA No. 49/Ind/2025 is an appeal challenging the order of first- appeal dated 11.12.2024 passed by learned Commissioner of Income- Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the order of rectification dated 08.06.2019 passed by learned CPC, Bengaluru [“Ld. AO”] u/s 154 of Income-tax Act, 1961 [“the Act”].

Naresh Kumar Doshi ITA No. 49 & 151/Ind/2025 - AY 2018-19

(ii) ITA No. 151/Ind/2025 is an appeal challenging the order of first-

a

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →