MANJU AGRAWAL,INDORE vs. ITO-1(1), INDORE

ITA 1106/IND/2025Status: DisposedITAT Indore03 June 2026AY 2014-159 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the CIT(A)'s order. The matter was restored to the CIT(A) for fresh adjudication, granting the assessee one more opportunity.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution. The CIT(A)'s order did not adjudicate on merits as required by law. The assessee sought restoration of the appeal due to a bonafide reason for non-appearance.

What were the issues?

Whether the CIT(A)'s ex-parte order for non-prosecution, without merit adjudication, is sustainable. Whether the assessee should be granted another opportunity for effective representation.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 69A,Section 250(6),Section 253(5)

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 Kailash Agarwal, CA & AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 20.05.2026Pronounced: 03.06.2026

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

Feeling aggrieved by the order of first-appeal dated 10.03.2025 passed by learned Commissioner of Income-Tax (Appeals)-National Faceless Appeal Centre, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 31.03.2022 passed by learned National Faceless Assessment Centre, Delhi [“Ld. AO”] u/s147 r.w.s. 144 & 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2014-15, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

Manju Agarwal ITA No.1106/Ind/2025 - AY2014-15

2.

The registry has informed that the present appeal is delayed by 199

days and therefore time-barred. The assessee has fil

The order continues below.

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