MADHYA PRADESH POLICE HOUSING CORPORATION LIMITED,BHOPAL vs. ACIT - 2(1), BHOPAL, BHOPAL

ITA 493/IND/2025Status: DisposedITAT Indore21 May 2026AY 2013-147 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing sufficient cause and a justice-oriented approach. It found that the CIT(A)'s order was erroneous due to a mismatch in adjudication and a violation of natural justice principles.

What were the facts?

The assessee filed an appeal before the ITAT after a significant delay. The CIT(A) had passed an ex-parte order without considering the assessee's reply, and the order incorrectly adjudicated a penalty matter as an assessment matter.

What were the issues?

Whether the delay in filing the appeal should be condoned, and whether the CIT(A)'s ex-parte order, which misadjudicated the penalty appeal, warrants a remand.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 253(5),Section 154,Section 250(6)

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 & N.D. Patwa ARs
For Respondent: Shri Anup Singh, CIT-DR
Hearing: 14.05.2026Pronounced: 21.05.2026

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

Feeling aggrieved by order of first-appeal dated 17.10.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 30.03.2018 passed by learned DCIT-Circle 2(1), Bhopal [“AO”] u/s 271(1)(c) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2013-14, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

Madhya Pradesh Police Housing Corporation Ltd. ITA No. 493/Ind/2025 - AY 2013-14

2.

The registry has informed that the present appeal is filed on 21.01.2025 against impugned order d

The order continues below.

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