REKHA KHANDELWAL,RAJGARH vs. ITO WARD RAJGARH, RAJGARH

ITA 649/IND/2025Status: DisposedITAT Indore19 February 2026AY 2014-15Bench: SHRI B.M. BIYANI (Accountant Member), SHRI PARESH M. JOSHI (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) was incorrect in dismissing the appeal for non-compliance with Section 249(4)(b) as the assessee had no obligation to pay advance tax in this scenario. The matter was remanded to the AO for fresh adjudication on merits.

What were the facts?

The Assessing Officer (AO) initiated reassessment proceedings under Section 147 based on information about a large cash deposit in the assessee's bank account. The assessee did not respond to notices, leading to an ex-parte assessment order. The CIT(A) dismissed the assessee's appeal for non-compliance with Section 249(4)(b).

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-compliance with Section 249(4)(b) and whether the additions made by the AO are sustainable on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 68,Section 249(4)(b),Section 253(5)

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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: 16.02.2026Pronounced: 19.02.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first-appeal dated 01.02.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 26.03.2022 passed by learned ITO, Rajgarh [“AO”] u/s 147 r.w.s. 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2014-15, the assessee has filed this appeal on the grounds mentioned in Form No.

36.

Rekha Khandelwal ITA No. 649/Ind/2025 – A.Y. 2014-15

2.

The registry has informed that the present appeal is filed after a delay

and therefore time-barred. The assessee has filed an application/affidavit for co

The order continues below.

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