JYOTI DUBEY,INDORE vs. INCOME TAX OFFICER-4(2), INDORE, INDORE

ITA 1172/IND/2025Status: DisposedITAT Indore03 June 2026AY 2005-0610 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the CIT(A)'s order to be bad in law and in violation of natural justice. The CIT(A) failed to consider the remand report and the assessee's comments, and notices were not sent to the correct email address.

What were the facts?

The assessee was a non-filer for AY 2005-06, and the Assessing Officer (AO) made an ex-parte assessment under section 144 based on information about capital introduced and gifts received. The assessee's appeal to the CIT(A) was dismissed for non-cooperation and lack of documentary evidence.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without proper opportunity and consideration of evidence, and whether the reassessment proceedings were validly conducted.

Which sections of the Income-tax Act were involved?

Section 144,Section 250,Section 253,Section 271(1)(c)

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 Aayush, Shri Nisheet Doshi, ARs
For Respondent: Shri Ashish Porwal, Sr.DR
Hearing: 20.05.2026Pronounced: 03.06.2026

Per Paresh M Joshi, J.M.:

I-ITANo.1171/Ind/2025- A.Y.2005-06

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 dated 24.10.2025 bearing Number:-CIT(A)-3,

Bhopal/IT-10594/2026-17 passed by the Ld. CIT(A) u/s 250

of the Act, which is herein after referred to as the Jyoti Dubey ITA No. 1171 & 1172/Ind/2025 - A.Y.2005-06

“Impugned order”. The Relevant Assessment year is 2005-

06 and the corresponding previous year period is from 01.04.2004 to

The order continues below.

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