SAMIR,UJJAIN vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

ITA 990/IND/2025Status: DisposedITAT Indore21 May 2026AY 2019-2010 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) as sufficient cause was shown. However, due to the assessment order being ex-parte under Section 144 and notices being sent to a wrong address, the Tribunal set aside the impugned order and remanded the case back to the Assessing Officer for a de novo assessment.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) due to a 299-day delay in filing. The assessee claimed the delay was due to notices being sent to an incorrect address and his lack of literacy and digital awareness. The ITAT noted that the assessment order was passed under Section 144 after the assessee failed to comply with notices.

What were the issues?

Whether the delay in filing the first appeal before the CIT(A) was sufficiently explained, and whether the ex-parte assessment order passed under Section 144 should be set aside and remanded due to improper service of notices.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 253,Section 246A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Appellant: Shri S.S. Deshpande, AR
For Respondent: Shri Ashish Porwal, Sr.DR
Hearing: 18.05.2026Pronounced: 21.05.2026

Per Paresh M Joshi, J.M.:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act

for the sake of convenience & brevity] before this tribunal, as & by way of a second appeal .The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250/2025-

26/1081507253(1), dated 07.10.2025 which is herein after

referred to as the “Impugned order”. The Relevant

Samir ITA No. 990/Ind/2025 - A.Y.2019-20

Assessment year is 2019-20 and the corresponding previous

year period is from 01.04.2018 to 31.03.2019

2.

Factual Matrix

2.

1 That as & by way of an Assessment order made u/s 147

r.w.s 144/144B of the Act, the total

The order continues below.

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