SHOBHANA GUJRATI,INDORE vs. ITO 5(1), INDORE, INDORE

ITA 820/IND/2025Status: DisposedITAT Indore03 June 2026AY 2016-176 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the first appeal, citing the assessee's status as a senior citizen and lack of awareness of electronic notices. The Tribunal also found merit in restoring the matter to the AO for fresh adjudication.

What were the facts?

The assessee did not file a return for AY 2016-17. The AO initiated reassessment proceedings and completed the assessment ex-parte, taxing the entire sale proceeds of immovable property. The CIT(A) dismissed the assessee's appeal as time-barred.

What were the issues?

Whether the delay in filing the first appeal was justifiable and whether the ex-parte assessment order should be set aside for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148,Section 142(1),Section 48

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Appellant: Shri Ashish Goyal & Shri N.D. Patwa, Advocates
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 20.05.2026Pronounced: 03.06.2026

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

Feeling aggrieved by order of first-appeal dated 10.07.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 15.02.2024 passed by learned Assessment Unit of Income-tax Department [“AO”] u/s 147r.w.s.144 &144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2016-17, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

Shobhana Gujrati ITA No. 820/Ind/2025 - AY 2016-17

2.

The background facts leading to present appeal are such that the assessee did not file any return of income for AY 2016-17 under consideration. The AO, on th

The order continues below.

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