DEEPIKA,INDORE vs. INCOME TAX OFFICER, INDORE

ITA 713/IND/2025Status: DisposedITAT Indore22 October 2026AY 2011-1222 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal has not yet delivered its final decision on the merits of the appeal in the provided excerpt. The judgment is in the process of being heard, with the date of hearing being 12.10.2026 and the date of pronouncement being 22.10.2026. The factual matrix has been presented, and the issues have been framed, but the Tribunal's findings, reasoning, and ratio decidendi are not available in this portion of the judgment. The operative directions and any undecided issues are also not recorded.

What were the facts?

The assessee, Deepika, is challenging an order dated 14.12.2022 passed by the CIT(A) under section 250 of the Income Tax Act, 1961. This is a second appeal before the ITAT Indore Bench for the Assessment Year 2011-12, corresponding to the previous year 01.04.2010 to 31.03.2011. The assessee was a non-filer. The total income was computed and assessed at Rs. 20,46,000/- through an assessment order made under section 147/143(3) of the Act. The judgment mentions that the assessment was based on an Annual Information Report (AIR) filed by a sub-registrar, but the details of the AIR are not fully provided in the excerpt.

What were the issues?

1. Whether the addition of Rs. 20,46,000/- made by the Assessing Officer (AO) and confirmed by the CIT(A) is justified, considering the assessee was a non-filer and the assessment was based on AIR information. Assessee's Contentions: The assessee's primary contention, implied by the appeal against the addition, is that the addition is not justified. The assessee argues that as a non-filer, the assessment was initiated based on AIR information, and the subsequent addition needs to be scrutinized for its validity and the AO's adherence to proper procedure. The assessee relies on the fact that they were a non-filer and the assessment was made under section 147/143(3). Revenue's Contentions: The revenue, represented by the Senior DR, has not had its contentions recorded in the provided excerpt. The judgment states that the revenue's arguments will be considered.

Which sections of the Income-tax Act were involved?

Section 253,Section 250,Section 147,Section 143(3)

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: CA &
For Respondent: Shri Binay Kumar Rai, Sr.DR
Hearing: 12.10.2026Pronounced: 22.10.2026

Per Paresh M Joshi, J.M:

This is an appeal filed by the Assessee under section 253 of the income tax Act 1961,[ hereinafter 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 No:-ITBA/NFAC/S/250/2022-23/1047986032(1)

dated 14.12.2022 passed by the Ld. CIT(A) u/s 250 of the Act, which is hereinafter referred to as the “Impugned

order”. The Relevant Assessment year is 2011-12 and the DEEPIKA ITA No. 713/Ind/2025 - A.Y. 2011-12

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

2.

1 That as and by way of an Assessment order made u/s 147/143(3) of the Act, the total

The order continues below.

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