INCOME TAX OFFICER-1(2), RAIPUR, AAYAKAR BHAVAN vs. ABHINAV GREEN POWER INDIA PRIVATE LIMITED, TATIBANDH

ITA 489/RPR/2025Status: DisposedITAT Raipur17 September 2026AY 2013-1410 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(Appeals) erred by not confronting the additional evidence filed by the assessee with the Assessing Officer for verification and response. The matter was remanded back to the CIT(Appeals) for fresh adjudication.

What were the facts?

The Assessing Officer made additions under Section 68 for share application money and unsecured loans. The CIT(Appeals) allowed the assessee's appeal based on additional evidence filed. The Revenue appealed this decision.

What were the issues?

Whether the CIT(Appeals) correctly allowed the appeal without providing the Assessing Officer an opportunity to examine additional evidence filed by the assessee. Whether Rule 46A(3) of the IT Rules, 1962 was complied with.

Which sections of the Income-tax Act were involved?

Section 68,Section 133(6),Section 143(2),Section 143(3),Section 250(4),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “DB”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri Abhishek Mahawar, CA
For Respondent: Shri Rituparna Namdeo, CIT-DR
Hearing: 15.09.2026Pronounced: 17.09.2026

PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the Revenue emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 13.06.2025 for the assessment year 2013-14 as per the grounds of appeal on record.

2.

The brief facts in this case are that the assessee company filed its return of income for A.Y. 2013-14 on 29-03-2014 declaring total income of Rs.7,65,830/-. During the year under consideration, the

The order continues below.

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