SHABANA JUNED AHMED,BHOPAL vs. ITO 2(1) , BHOPAL

ITA 21/IND/2026Status: DisposedITAT Indore14 May 2026AY 2012-1318 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and set aside the CIT(A)'s order. The matter was remanded back to the AO for a fresh adjudication on merits, with the expectation of assessee cooperation.

What were the facts?

The assessee failed to file a return of income and did not comply with notices issued by the Assessing Officer (AO). The AO made an addition of Rs. 14,75,000/- on account of unexplained cash deposits in a bank account. The assessee's first appeal before the CIT(A) was dismissed due to a delay in filing and non-compliance.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the matter should be remanded to the AO for adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 69A,Section 253,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Appellant: Shri Soumya
For Respondent: Shri Ashish Porwal, Sr.DR
Hearing: 04.05.2026Pronounced: 14.05.2026

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 Number:-ITBA/NFAC/S/250/2024-25/1069102438

(1) dated 25.09.2024 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned

Shabana Juned Ahmed ITA No. 21/Ind/2026 - A.Y.2012-13

order”. The Relevant Assessment year is 2012-13 and the 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 Assess

The order continues below.

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