ANUP KUMAR AGRAWAL,BARWANI vs. INCOME TAX OFFICER, SENDHWA, SENDHWA

ITA 940/IND/2025Status: DisposedITAT Indore21 May 2026AY 2021-224 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee did not get an adequate opportunity to contest the matter before the lower authorities. Therefore, in the interest of justice, the case was remanded back to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee filed a return of income, but the assessment was completed ex-parte under Section 144. The assessee's first appeal before the CIT(A) was also dismissed ex-parte, primarily on the grounds of delay in filing.

What were the issues?

Whether the assessee was denied a proper opportunity to present their case before the lower authorities, and if the appeal filed before the CIT(A) should be considered on merits despite the delay.

Which sections of the Income-tax Act were involved?

Section 144

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 Venus Rawka, 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 04.08.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 22.12.2022 passed by learned Assessment Unit of Income-tax Department [“Ld. AO”] u/s 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2021-22, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

Anup Kumar Agrawal ITA No. 940/Ind/2025 - AY 2021-22

2.

The background facts leading to present appeal are such that the assessee-individual filed return of income of AY 2021-22 declaring a total

income of

The order continues below.

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