JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. ACIT CENTRAL-2, BHOPAL

ITA 211/IND/2025Status: DisposedITAT Indore30 October 2025AY 2018-19Bench: DR. MANISH BORAD (Accountant Member), SHRI PARESH M JOSHI (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the period for compliance with notices fell within the Covid-19 lockdown, making it impossible for the assessee to comply. Therefore, the CIT(A) ought not to have confirmed the assessment order.

What were the facts?

The assessee's total income was assessed at Rs. 1,50,59,895/-, a significant increase from the returned income of Rs. 0/-. Additions were made for repayment of loan and purchase of stock. The assessee's appeals to the CIT(A) were dismissed.

What were the issues?

Whether the assessment order and the CIT(A)'s order are valid when the assessee could not comply with notices due to the Covid-19 pandemic?

Which sections of the Income-tax Act were involved?

Section 253,Section 144,Section 69C,Section 246A,Section 142(1),Section 129,Section 271(1)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: DR. MANISH BORAD & SHRI PARESH M JOSHI

For Appellant: Shri Harsh Vijayvargiya, AR
For Respondent: Ms. Ila Parmar, CIT-DR with Shri Nihar Sahu
Hearing: 23.10.2025Pronounced: 30.10.2025

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 sake of brevity) before this Tribunal. The assessee is aggrieved by order in first appeal Number: CIT(A)-3, Bhopal/IT/12262/2017-

18 dated 06.12.2024 passed by Ld. CIT(A), passed U/s 250 of the Act which is hereinafter referred to as the “impugned order”. Jayganga Exim India Pvt Ltd. A.Y. 2018-19 The relevant Assessment Year is 2018-19 and the corresponding

previous year period is from 01.04.2017 to 31.03.2018. 2. FACTUAL MATRIX

2.

1 That as and by way of an assessment order m

The order continues below.

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