INDIRA GANDHI NATIONAL TRIBAL UNIVERSITY,ANUPPUR vs. DCIT EXEMPTION, BHOPAL, BHOPAL

ITA 787/IND/2025Status: DisposedITAT Indore03 June 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) for fresh adjudication, granting the assessee one more opportunity. The CIT(A) was directed to consider the condonation of delay application and decide the appeal on merits after affording a reasonable opportunity of hearing.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to a delay of approximately 17 months in filing. The assessee, a tribal university, admitted to not filing a condonation of delay application before the CIT(A).

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without considering the merits due to delay, and whether the assessee should be granted an opportunity to present a condonation of delay application.

Which sections of the Income-tax Act were involved?

Section 250

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 Ashish Goyal & Shri N.D. Patwa, Advocates
For Respondent: Shri Anoop Singh, CIT-DR
Hearing: 20.05.2026Pronounced: 03.06.2026

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

Feeling aggrieved by the order of first-appeal bearing DIN: ITBA/NFAC/S/250/2025-26/1080360328(1) and dated 04.09.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”] u/s 250 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2018-19, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). ITA No. 787/Ind/2025 - AY 2018-19

2.

Ld. AR at first carried us to the impugned order of first-appeal passed

by Ld. CIT(A) to demonstrate that the Ld. CIT(A) has passed ex-parte

The order continues below.

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