ITAT Indore Judgments — September 2025

The Tribunal restored the matters back to the file of the AO for fresh adjudication, emphasizing the principle of natural justice. The AO was directed to provide a fresh opportunity of hearing to the assessee.

The Tribunal restored the matters back to the file of the AO for adjudication afresh, emphasizing the principle of natural justice and ensuring an opportunity of hearing to the assessee.

The Tribunal observed that the orders were passed ex-parte and that the principle of natural justice was not followed. Therefore, the matters were remanded back to the AO for fresh adjudication.

The Tribunal observed that the assessee could not participate in the first appeal proceedings due to technical issues with their email. Considering the principle of natural justice, the Tribunal decided to remand the matters back to the AO for fresh adjudication.

The Tribunal held that the assessee had not filed any condonation of delay application before the Ld. CIT(A) and did not provide sufficient cause for the delay. Consequently, the Tribunal set aside the impugned order and remanded the matter back to the Ld. CIT(A) to first consider the delay aspect, and if condoned, then to decide the case on merits.

The Tribunal held that both the assessment order and the CIT(A) order were ex-parte and not passed on merits. The Tribunal set aside the CIT(A) order and remanded the case back to the AO for a de novo adjudication.

The Tribunal found that the issue of whether the agriculture land sold fell within the radius of Bhopal Nagar Nigam city limits was not properly considered by the lower authorities. The Tribunal noted that the Assessing Officer had sought information from the Tehsildar but did not discuss the reply, and the CIT(A) also did not base the order on merits.