KOVID AMBODIYA,UJJAIN vs. INCOME TAX OFFICER W1(1), UJJAIN
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आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर
IN THE INCOME TAX APPELLATE TRIBUNAL
INDORE BENCH, INDORE
BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER
AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER
Kovid Ambodiya,
40, Kajiwada, Nikas
Chouraha, Ujjain
बनाम/
Vs.
ITO 1(1)
Ujjain
(Assessee/Appellant)
(Revenue/Respondent)
PAN: AMHPA5057A
Assessee by None
Revenue by Shri Ashish Porwal, Sr. DR
Date of Hearing
15.12.2025
Date of Pronouncement
22.12.2025
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order of first-appeal bearing
DIN
&
Order
No.
ITBA/NFAC/S/250/2024-25/1069169300(1) dated 27.09.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] u/s 250 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2009-10, the assessee has filed this appeal.
2. None appeared on behalf of assessee/appellant when the case is called for hearing nor any application for adjournment is filed. However, Ld.
DR for revenue/respondent is available. Therefore, this appeal is being
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ITA No. 826/Ind/2024 - AY 2009-10
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disposed of ex-parte to assessee after considering the documents available in case file and hearing Ld. DR for revenue/respondent.
3. We re-produce below the document filed by assessee in this appeal:
Form No. 36 (Appeal Memo) – Page 2 to 4:
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Grounds of Appeal:
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Statement of Facts:
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CIT(A)’s order – Page 1:
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4. On perusal of above documents, we find that the assessee has filed unsigned/unverified Form No. 36 (Appeal Memo). Further, in Column Nos. 6
& 7 of Form No. 36 (Appeal Memo), the assessee has mentioned the details of assessment-order passed by AO u/s 144 and in next Column No. 8, the assessee has mentioned “NA” against “If appeal relates to any penalty”.
Further, in “Grounds of Appeal”, the assessee has challenged the addition of Rs. 24,66,600/- made u/s 69A by AO in assessment-order, there is no challenge to penalty-order passed by AO. Further, in “Statement of Facts”, the assessee has stated all facts relating to assessment and there is no whisper of penalty-order.
Further, the assessee has e-filed copy of assessment-order and not the copy of penalty-order. Thus, as per Form No.
36 (Appeal Memo), Ground of Appeal, Statement of Facts and Assessment- order filed to ITAT, the assessee is assailing the “assessment-order” passed by AO whereas the first-appeal disposed of by Ld. CIT(A) through impugned order was preferred by assessee against “penalty-order” passed by AO. This is clearly mentioned by Ld. CIT(A) in first sentence of impugned order re- produced above as also in the operative para 6 of impugned order. Thus, the impugned order relates to a “penalty-matter” u/s 271(1)(c) whereas the present-appeal has been filed against “assessment-order”. Therefore, the present appeal filed by assessee is seriously defective and non-maintainable.
Furthermore, there was a non-representation by assessee before both of the lower authorities i.e. the AO & CIT(A) and there is also a non-representation before us. Consequently, upon finding the grave defects as discussed, we
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dismiss this appeal in limine. As a consequence, no adjudication on merit is required from us. The assessee is, however, at liberty to file a fresh appeal or file M/A u/s 254(2), if advised.
5. Resultantly, this appeal is dismissed.
Order pronounced by putting up on notice board in terms of Rule 34 of ITAT
Rules, 1963 on 22/12/2025 (SIDDHARTHA NAUTIYAL)
ACCOUNTANT MEMBER
Indore
िदनांक/Dated :
22/12/2025
Patel/Sr. PS
Copies to:
(1)
The appellant
(2)
The respondent
(3)
CIT
(4)
CIT(A)
(5)
Departmental Representative
(6)
Guard File
By order
UE COPYSr. Private Secretary
Income Tax Appellate Tribunal
Indore Bench, Indore