VIMLESH MARGADE,HIG vs. INCOME TAX OFFICER, RATLAM

ITA 267/IND/2026Status: DisposedITAT Indore24 June 2026AY 2018-194 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that the ex-parte order by the CIT(A) violated the principles of natural justice and restored the matter to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was delayed by 194 days due to a transfer of residence. The CIT(A) passed an ex-parte order without a proper hearing.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the ex-parte order passed by the CIT(A) was valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Indore Bench, Indore

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

For Appellant: Shri Gagan Tiwari, Ld. AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 19/06/2026Pronounced: 24/06/2026

Per, Bench:

Captioned appeal filed by the assessee, pertaining to Assessment Year 2018-19, is directed against the order under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by Commissioner of Income-tax (Appeals), dated 30.01.2026, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147 of the Act, on 09.03.2023. 2. The appeal filed by the assessee is barred by limitation by 194 days, before Ld.CIT(A). Before, Ld.CIT(A), the assessee filed Affidavit, citing the reasons for delay. The assessee had explained the re

The order continues below.

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