RAMBHAROSI AND COMPANY,SAWAI MADHOPUR vs. ITO WARD 1, SAWAI MADHOPUR

ITA 160/JPR/2026Status: DisposedITAT Jaipur16 July 2026AY 2016-175 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal concerns an addition of Rs. 48,79,823 on account of unexplained sundry creditors. The Assessing Officer (AO) made the addition as the assessee failed to provide confirmations for most creditors. The CIT(A) refused to admit additional evidence submitted by the assessee.

What did the Tribunal hold?

The Tribunal held that it was unjust for the CIT(A) to reject the additional evidence solely based on Rule 46A(1) non-compliance. The assessee's contention that they were not required to maintain books of accounts under Section 44AE and that most creditors were opening balances warranted consideration on merits.

What were the issues?

Whether the CIT(A) erred in rejecting additional evidence without considering the assessee's presumptive taxation status and the nature of the sundry creditors. The issue also involves the AO's verification of sundry creditors when books of accounts are not maintained.

Which sections of the Income-tax Act were involved?

Section 44AE,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA

Hearing: 14.07.2026Pronounced: 16.07.2026

The present appeal has been filed by the assessee against the order passed by the Office of the Commissioner of Income Tax Appeal CIT(A), Jaipur 04 (hereinafter referred to as “Ld. CIT(A)”), dated 17.11.2025 under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The assessee in this appeal has taken following grounds of appeal:-

1.

That the order passed by the learned Income Tax officer and it's confirmation by Learned CIT Appeals is bad in law and void ab initio for want of violations of principal

P a g e | 2 Rambharosi and Company of natural justice in as much addition confirmation has been made without show causing as to which provisions of Income Tax Act was not complied with 2 That the learned assessing officer and learned CIT Appeal

The order continues below.

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