HARI SINGH,RAISEN vs. ITO RAISEN, RAISEN

ITA 536/IND/2025Status: DisposedITAT Indore30 January 2026AY 2012-13Bench: SHRI B.M. BIYANI (Accountant Member), SHRI PARESH M JOSHI (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that both the assessment order and the CIT(A)'s order were ex-parte. Considering the assessee's medical condition and the Revenue's no-objection, the Tribunal set aside the impugned order and remanded the matter back to the AO for a de novo assessment.

What were the facts?

The assessee did not file an income tax return. The Assessing Officer (AO) made an ex-parte assessment of Rs. 12,00,000 based on cash deposits in the assessee's bank account. The CIT(A) dismissed the assessee's appeal ex-parte due to non-compliance.

What were the issues?

Whether the ex-parte assessment and appellate orders were valid given the assessee's medical condition and lack of opportunity to be heard. The validity of ex-parte orders passed without considering the assessee's submissions due to incapacitation.

Which sections of the Income-tax Act were involved?

Section 144,Section 148,Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Respondent: Shri Ashish Porwal, Sr.DR
Hearing: 15.01.2026Pronounced: 30.01.2026

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 a second Appeal. The Assessee is aggrieved by the order

bearing Number:-ITBA/APL/S/250/2024-25/1072367517 (1)

dated 21.01.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned

order”. The Relevant Assessment year is 2012-13 and the Hari Singh ITA No. 536/Ind/2025 - A.Y.2012-13

corresponding previous year period is from 01.04.2011 to 31.03.2012. 2. Factual Matrix

2.

1 That as and by way of an Assessment order made u/s 144 of the Act, the total income of

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →