M/S YASHWANTI BULLION,BELAGAVI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI

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ITA 231/PAN/2025Status: DisposedITAT Panaji20 August 2026AY 2022-236 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for fresh adjudication. The CIT(A) was directed to consider the submissions filed by the assessee and grant a reasonable opportunity to furnish further details.

What were the facts?

The assessee's appeal against additions of Rs. 155,93,51,710/- was confirmed by the CIT(A) ex-parte. The assessee contended that they had filed detailed submissions before the CIT(A) which were not considered.

What were the issues?

Whether the CIT(A) erred by not considering the assessee's detailed submissions and proceeding ex-parte. The need for a fair opportunity to present the case before the appellate authority.

Which sections of the Income-tax Act were involved?

Section 144,Section 133A,Section 143(2),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, ‘DB’ PANAJI

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri S.R. Khokate
For Respondent: Shri Narasimharaju M
Hearing: 19.08.2026Pronounced: 20.08.2026

आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, Panaji 4. ‘DB’ Bench / DR, ITAT, Panaji ‘DB’ Bench ग र्ड फ़ इल / Guard File. 5.

आिेश नुस र / BY ORDER,

// True Copy // Assistant Registrar/Sr.PS, आयकर अपीलीय अधिकरण, Panaji/ ITAT, Panaji

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