BEERAN SINGH RAJPUT,BHOPAL vs. ASSTT. COMMISSIONER OF INCOME TAX, ASSESSMENT UNIT, DELHI

ITA 964/IND/2025Status: DisposedITAT Indore24 September 2026AY 2016-201713 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that while the CIT(A) had provided opportunities, the assessee's response was limited to adjournment requests. However, considering the assessee's undertaking to participate diligently, the ITAT set aside the CIT(A)'s order.

What were the facts?

The assessee's income was assessed at Rs 83,48,280, with an addition of Rs 74,85,000. The CIT(A) dismissed the assessee's first appeal ex-parte for non-compliance. The assessee appealed to the ITAT, arguing a violation of natural justice.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing adequate opportunity, and whether the addition made by the AO was justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 246A,Section 253,Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

For Appellant: Adv & SH
Hearing: 17.09.2026Pronounced: 24.09.2026

Per Paresh M. Joshi, JM:

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

bearing Number:- ITBA / NFAC / S / 250 / 2025-26 /

1080226924(1) dated 01.09.2025 passed by the Ld. CIT(A)

Beeran Singh Rajput ITA No. 964/Ind/2025 AY-2016-17 U/S 250 of the Act, which is herein after referred to as the “Impugned Order”. The Relevant Assessment Year is 2016-

17 and the corresponding previous year period is from 01.04.2015 to 31.03.2016. 2. FACTUAL MA

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →