ARPIT KUMAR AGRAWAL,HARDA vs. ITO-1, HARDA

ITA 40/IND/2026Status: DisposedITAT Indore14 May 2026AY 2017-185 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order, restoring the matter to the AO for fresh adjudication. The assessee was directed to appear before the AO and make effective submissions.

What were the facts?

The Assessing Officer (AO) initiated reassessment proceedings and made an addition based on undisclosed turnover. The assessee's first appeal before the CIT(A) was dismissed for non-prosecution without a decision on merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without deciding on merits, and if the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 148,Section 143(2),Section 142(1),Section 250(6)

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: Ms. Shelly Maheshwari, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 06.05.2026Pronounced: 14.05.2026

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

Feeling aggrieved by the order of first-appeal dated 14.10.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 25.03.2025 passed by learned Assessment Unit of Income-tax Department [“Ld. AO”] u/s 147 r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-17, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

Arpit Kumar Agrawal ITA No. 40/Ind/2026 - AY 2017-18

2.

The background facts leading to present appeal are such that the AO,

on the basis of information in his possession revealing th

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 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →