M/S ASHOK PETROL CO.,INDORE vs. THE ITO - 2(1), INDORE, INDORE

ITA 120/IND/2026Status: DisposedITAT Indore25 August 2026AY 2020-2114 pages
AI SummaryRemanded

What were the facts?

The assessee failed to file its return of income for AY 2020-21. Penalties were levied under sections 271A and 271B for failure to maintain books of account and get accounts audited, respectively. The CIT(A) dismissed the assessee's appeals ex-parte due to non-prosecution.

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeals ex-parte without proper adjudication, especially since notices were sent to an incorrect email address and a written submission with documents was not considered. The substantive grounds of appeal were also not adjudicated.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals ex-parte without considering the evidence and adjudicating the grounds of appeal, and whether the penalties under sections 271A and 271B were validly levied.

Which sections of the Income-tax Act were involved?

Section 271A,Section 271B,Section 44AA,Section 44AB,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

For Appellant: Shri S.N. Agrawal, AR
For Respondent: Shri Binay Kumar Rai, Sr-DR
Hearing: 19.08.2026Pronounced: 25.08.2026

PER ARVIND SONI, ACCOUNTANT MEMBER:

These two appeals have been filed by the assessee against

the impugned orders dated 25.11.2025 and 03.12.2025 passed

by the National Faceless Appeal Centre (NFAC), Delhi

[hereinafter referred to as "the ld. CIT(A)"] for Assessment Year

ITANo.10 & 121/Ind/2026 M/s. Ashok Petrol Co.

2020-21 arising out of order framed under section 271A and 271B respectively of the Income-tax Act, 1961 ("the Act").

2.

The assessee, a firm, had not filed its Return of Income for the AY 2020-21. In this case, information was flagged under Risk Management Strategy formulated by the CBDT

The order continues below.

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