MALKHAN SINGH RAJPUT,INDORE vs. INCOME TAX OFFICER, WARD - 1(1), INDORE, INDORE

ITA 228/IND/2026Status: DisposedITAT Indore24 June 2026AY 2012-133 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that the ex-parte order violated the principles of natural justice and fair play. Therefore, the matter was restored to the assessing officer for fresh adjudication after providing sufficient opportunity to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte without sufficient opportunity for the assessee to represent their case. The CIT(A) passed a non-speaking order without calling for a remand report from the assessing officer.

What were the issues?

Whether the CIT(A) order was vitiated due to violation of natural justice principles and lack of proper opportunity to the assessee. Whether the ex-parte and non-speaking order passed by the CIT(A) is sustainable.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Indore Bench, Indore

Before: Dr. Arjun Lal Saini & Paresh M. Joshi

For Appellant: CA Sh. Piyush Shinghal
Hearing: 17/06/2026Pronounced: 24/06/2026

Per Bench:

The present appeal has been filed by the Assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 16.12.2025 which in turn arises out of an assessment order dated 03.12.2018 passed u/s. 144/147 of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2012-13. Malkhan Singh Rajput

2.

At the

The order continues below.

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