NAVIN MODIWAL,INDORE vs. ITO 4(1), INDORE, INDORE

ITA 1119/IND/2025Status: DisposedITAT Indore03 June 2026AY 2017-1816 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had provided a satisfactory explanation for the delay in filing the appeal and that the CIT(A) should have condoned it. Since the merits were not examined by the lower authorities, the case was remanded back to the AO for a fresh assessment.

What were the facts?

The assessee failed to file returns and respond to notices during assessment proceedings, leading to an ex-parte assessment order. The first appeal was dismissed by the CIT(A) due to a significant delay in filing, without examining the merits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and whether the appeal should have been decided on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148,Section 142(1),Section 246A,Section 250,Section 253,Section 271AAC(1)

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: Adv. & Sh
For Respondent: Shri Ashish Porwal, Sr.DR
Hearing: 20.05.2026Pronounced: 03.06.2026

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/250/2025-

26/1081751530(1) dated 14.10.2025 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 NAVIN MODIWAL ITA No. 1119 & 1120/Ind/2025 - A.Y.2017-18

2017-18 and the corresponding previous year period is from 01.04.2016 to 31.03.2017. 2. Factual Matrix

2.

1 That as a

The order continues below.

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