RUDRA DEVELOPERS,SURAT vs. ACIT, CIRCLE 1(1)(1), SURAT

ITA 1376/SRT/2025Status: DisposedITAT Surat27 July 2026AY 2013-147 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the Assessing Officer, granting the assessee another opportunity to present all relevant documents. The assessee was directed to produce documents without seeking adjournments to enable the AO to take a reasonable view.

What were the facts?

The assessee, engaged in building construction, filed a return declaring a loss. The return was processed under Section 143(1) with a disallowance of business expenses and a consequential increase in income. The assessee's subsequent rectification petitions were rejected, and appeals to the CIT(A) were dismissed.

What were the issues?

Whether the disallowance of business expenses and the consequent denial of carry forward of business loss were justified, and whether the assessee was denied a reasonable opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154,Section 72,Section 139(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: Shri T. R. Senthil Kumar & Shri Ratnesh Nandan Sahay

For Appellant: Shri Sapnesh Sheth, Advocate
For Respondent: Ms. Neerja Sharma, Sr. DR
Hearing: 06/05/2026Pronounced: 27/07/2026

PER: RATNESH NANDAN SAHAY, AM:

1.

This is an appeal filed by the assessee against the order of the ld. Addl./JCIT(A)-2, Chennai [In short, ‘the ld. CIT(A)’] dated 13/11//2025 for the assessment year (AY) 2013-14 wherein the assessee has raised following grounds of appeal:

"

1.

On the facts and circumstances of the case as well as law on the subject, the learned ADDL/JCIT (A)-2, Chennai has erred in confirming the action of Id. Asst. Commissioner of Income Tax, Surat by disallowing other business expenses of Rs. 1,82,32,230/- and not rectifying the same despite specific rectification request made in this regard.

2.

On t

The order continues below.

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