SEWA SHAHKARI SANSTHA MRYADIT,RAHETI vs. COMMISSIONER OF INCOME TAX( APPEAL), NFAC , DELHI

ITA 825/IND/2024Status: DisposedITAT Indore21 May 2026AY 2018-194 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 1,182 days. The assessee contended that the CIT(A) passed this order without providing an opportunity of hearing.

What did the Tribunal hold?

The Tribunal found merit in the assessee's contention that the appeal was dismissed without granting a hearing, violating Section 250(1) and principles of natural justice. The impugned order was set aside.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal in limine without providing an opportunity of hearing to the assessee, thereby violating statutory provisions and principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250(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: Shri Gagan Tiwari, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 18.05.2026Pronounced: 21.05.2026

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

Feeling aggrieved by the order of first-appeal dated 25.09.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 10.05.2021 passed by learned National e-Assessment Unit, Delhi [“Ld. AO”] u/s 144 r.w.s. 144B 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).

Sewa Shahkari Sanstha Maryadit ITA No. 825/Ind/2024 - AY 2018-19

2.

Ld. AR for assessee drew our attention to the impugned order passed

by Ld. CIT(A) and d

The order continues below.

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