JITENDRA SINGH PARMAR,INDORE vs. ITO1 (1) IND, INDORE

ITA 90/IND/2026Status: DisposedITAT Indore21 May 2026AY 2011-1210 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the impugned order of the CIT(A) was an ex-parte order passed without affording the assessee an opportunity of being heard, as notices were sent to a wrong email address. Therefore, the order was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee claims notices were sent to an incorrect email address, violating principles of natural justice. The Tribunal noted a technical delay in filing the appeal, which was condoned.

What were the issues?

Whether the ex-parte order passed by the CIT(A) is bad in law due to non-service of proper notice on the assessee. Whether the reassessment and additions made by the AO are sustainable.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 68,Section 271(1)(c),Section 253,Section 250,Section 246A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Appellant: Shri Soumya Bumb, 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 brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order

bearingNumber:-ITBA/NFAC/S/250/2023-

24/1054481363(1)dated 20.07.2023 passed by the Ld. CIT(A)

u/s 250 of the Act, which is herein after referred to as the Jitendra Singh Parmar ITA No. 90/Ind/2026 - A.Y.2011-12

“Impugned order”. The Relevant Assessment year is 2011-

12 and the corresponding previous year period is from 01.04.2010 to 31.03.2011. 2. Factual Matrix

2.

1 That as & by way of an assessment order dated 15.12.2018

ma

The order continues below.

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