INCOME TAX OFFICER, WARD-2(1), PUNE, PUNE vs. M/S GRAVITIUS REALITY, PUNE

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ITA 3105/PUN/2025Status: DisposedITAT Pune25 June 2026AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in admitting additional evidence in violation of Rule 46A of the Income Tax Rules, as it did not provide the AO an opportunity to examine or rebut the same. Therefore, the order of the CIT(A) was set aside.

What were the facts?

The assessee firm failed to file its income tax return for AY 2013-14. The Assessing Officer (AO) made an ex-parte assessment order after the assessee did not comply with notices. The assessee appealed to the CIT(A), who admitted additional evidence without providing the AO an opportunity to examine it.

What were the issues?

Whether the CIT(A) erred in admitting additional evidence without following the prescribed procedure and affording the AO an opportunity to respond.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI Dr. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Respondent: Shri Sandip Pawar, JCIT

आदेश /ORDER

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2013-14 on 09.10.2025, emanating from the Assessment Order u/s 147 r.w.s. 144 r.w.s. 144B of the Act, dated 26.03.2022.

2.

The Revenue has raised the following grounds of appeal : “1. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) erred in admitting additional evidence in violation of Rule 46A(2) and Rule 46 (A)(3) of the Income-tax Rules, 1962, without recording the mandatory reasons and without affording the Assessing officer an opportunity to examine or rebut the same, thereby vitiating the appellate order. 2. The appellant craves leaves to add, amend, or alter any of the above grounds at the time of hearing.”

Findings and analysis:

3.

None appeared on behalf of the assessee. We proceeded ex-parte qua the assessee. It is observed that the assessee firm had not filed return

ITA No.3105/PUN/2025

of income for AY 2013-14. Based on the information with the Department, the Assessing Officer issued notice u/s 148 of the Act on 19.03.2021. The assessee had not made any compliance to any of the notices issued by the Assessing Officer. Therefore, the Assessing Officer passed assessment order u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 26.03.2022 assessing the total income at Rs.2,03,59,077/-. Aggrieved by the assessment order, the assessee filed an appeal before the Ld. CIT(A). It is mentioned in the order of the Ld. CIT(A) that the assessee filed submission before the Ld. CIT(A) along with copies of the loan statements. We have already mentioned that the assessment order was ex-parte as the assessee had not complied to any of the notices. However, the Ld. CIT(A) had admitted the additional evidence without providing opportunity to the assessee, this is a violation of Rule 46A of the Income Tax Rules. Therefore, we set aside the order of the Ld. CIT(A) to Ld. CIT(A) for de-novo adjudication. The Ld. CIT(A) shall provide opportunity of hearing to both the parties.

4.

In the result, appeal of the Revenue is allowed for statistical purposes.

Order pronounced in the open Court on 25th June, 2026

Sd/- Sd/- (VINAY BHAMORE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER

पुणे/Pune; दिन ांक/Dated : 25-06-2026 Ravi Kumar Digitally signed by Ravi Kumar Ravi Kumar Date: 2026.06.25 17:01:17 +05'30' आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent 3. The concerned Pr. CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण, पुणे/ITAT, Pune

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