ASHOK KUMAR JAIN,INDORE vs. INCOME TAX OFFICER, 1(1) INDORE, INDORE

ITA 84/IND/2026Status: DisposedITAT Indore14 May 2026AY 2013-1413 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessment order was not decided on merits and the CIT(A)'s order was also not on merits. Therefore, the Tribunal set aside the impugned order and remanded the case back to the Assessing Officer for a fresh decision on merits.

What were the facts?

The assessee's income was assessed at Rs. 22,66,860/-, with an addition of Rs. 20,00,000/- for alleged accommodation entries and Rs. 60,000/- as commission. The CIT(A) dismissed the assessee's appeal due to non-compliance and lack of submissions.

What were the issues?

Whether the assessment and appellate orders were passed on merits, and whether the assessee was provided adequate opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144B,Section 148,Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Respondent: Shri Ashish Porwal, Sr.DR
Hearing: 06.05.2026Pronounced: 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 convenience & 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-

25/1063899327(1) dated 04.04.2024 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 2013-

ASHOK KUMAR JAIN ITA No. 84/Ind/2026 - A.Y.2013-14

14 and the corresponding previous year period is from 01.04.2012 to 31.03.2013. 2. Factual Matrix

2.

1 That as and by way of an Assessment order made u/s 147 rws 144B o

The order continues below.

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