SITARAM MUCHHALA,MARDANA vs. ITO KHARGONE, KHARGONE

ITA 661/IND/2025Status: DisposedITAT Indore27 February 2026AY 2018-19Bench: SHRI B.M. BIYANI (Accountant Member), SHRI PARESH M JOSHI (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal observed that the impugned order of the CIT(A) was an ex-parte order and the assessee's replies were not considered. The assessee had sought time to produce documents and filed an RTI application. The Tribunal, considering these facts, set aside the impugned order and remanded the case back to the Assessing Officer for a de novo assessment.

What were the facts?

The assessee filed a return of income declaring Rs. 1,75,380 and claiming a refund. Information revealed that the assessee received compensation of Rs. 24,79,657 for land acquisition and Rs. 14,25,633 for delayed payment. These amounts were not fully disclosed, leading to reassessment proceedings under section 147 of the Income Tax Act, 1961.

What were the issues?

Whether the CIT(A) order was justified given the ex-parte nature and non-consideration of assessee's replies? Whether the reassessment proceedings were conducted properly?

Which sections of the Income-tax Act were involved?

Section 253,Section 147,Section 144/144B,Section 246A,Section 148,Section 142(1),Section 45,Section 56,Section 57(iv),Section 53(2)(viii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M JOSHI

For Appellant: Shri Milind Wadhwani, CA
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 18.02.2026Pronounced: 27.02.2026

Per Paresh M Joshi, J.M.:

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 second

appeal. The Assessee is aggrieved by the order bearing Number:-

ITBA/NFAC/S/250/2024-25/1074463840(1) dated 13.03.2025

passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after

Sitaram Muchhala ITA No. 661/Ind/2025 - A.Y.2018-19

referred to as the “Impugned order”. 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

The order continues below.

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