SHRI VITTHALSAI SAHKARI SAKHAR KARKHANA LTD,PUNE vs. INCOME TAX OFFICER WARD 1, NANDED

PDF · subscribers
ITA 34/PUN/2026Status: DisposedITAT Pune15 May 2026AY 2022-234 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal and restored the issue to the CIT(A). The CIT(A) was directed to grant one final opportunity to the assessee to present their case with requisite details.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for want of prosecution as they failed to appear despite opportunities. The assessee then appealed to the ITAT, citing insufficient opportunity at the CIT(A) level.

What were the issues?

Whether the assessee was granted sufficient opportunity by the CIT(A) and if the case should be remanded for a fresh hearing.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 142(1),Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Appellant: Smt. Deepa Khare
For Respondent: Shri Amit Bobde, CIT-DR

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER

ITA No. 34/PUN/2026 Assessment Year : 2022-23 Shri Vitthalsai Sahkari Sakhar ITO, Ward-1, Karkhana Limited, Parmar Complex, Rajiv Gandhi Nagar vs. Bafna T Point, Murum Road, Hyderabad Road, At Murum Taluka Omerga, Nanded Murum Osmanabad Maharashtra. Maharashtra-413605 PAN : AAAAS4776Q (Appellant) (Respondent) Assessee by : Smt. Deepa Khare Department by : Shri Amit Bobde, CIT-DR Date of Hearing : 12-05-2026 Date of Pronouncement : 15-05-2026 O R D E R PER R.K. PANDA, VP:

This appeal filed by the assessee is directed against the ex-parte order dated 26-09-2025 of the Ld.CIT(A)-NFAC, Delhi, relating to assessment year 2022-23.

2.

Although a number of grounds have been raised by the assessee, however, these all relate to the ex-parte order of the Ld.CIT(A)-NFAC in confirming the various additions made by the Assessing Officer.

3.

There is a delay of 37 days in filing of the appeal before the Tribunal for which the assessee has filed a condonation application along with an affidavit, explaining the reasons for such delay. After considering the contents of the condonation application filed along with the affidavit and after hearing the Ld.DR, the delay in filing of the appeal is condoned and the appeal is admitted for adjudication.

2 ITA No. 34/PUN/2026 4. Facts of the case, in brief, are that the assessee is an AOP and filed its return of income on 30-09-2022 for the impugned assessment year, declaring total income at NIL. The case of the assessee was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) for the following reasons: i. Large difference in the opening stock of current year (in Trading & Manufacturing account) and closing stock of previous year shown in P&L a/c as per return of income. ii. Creditors are more than 50% of the purchases made during the year.

Accordingly, notice u/s. 143(2) of the Act was served on the assessee and thereafter, notice u/s. 142(1) of the Act along with a questionnaire was issued. After considering the submissions made by the assessee from time to time, the Assessing Officer completed the assessment u/s. 143(3) r.w.s. 144B of the Act on 18-03-2024, wherein he made the following additions:

a. Addition @ 10% on estimate basis out of Rs. 26,34,617/- production and related expenses b. Disallowance @ 10% on estimate out of Rs. 33,78,034/- administrative expenses c. Disallowance of entire unexplained cane bills Rs. 37,58,00,132/- and other payables shown in the Balance Sheet Total Rs. 38,18,12,783/- The Assessing Officer accordingly determined the total income of the assessee at Rs. 38,18,12,783/-.

5.

Since the assessee did not make any submission before the Ld.CIT(A)-NFAC, despite two opportunities granted, the Ld.CIT(A)-NFAC dismissed the appeal for want of prosecution.

6.

Aggrieved with such order of the Ld.CIT(A)-NFAC, the assessee is in appeal before the Tribunal.

3 ITA No. 34/PUN/2026 7. The Ld.Counsel for the assessee at the outset submitted that sufficient opportunity has not been granted by the Ld.CIT(A)-NFAC. She submitted that in the interest of justice, the assessee should be given final opportunity to submit the requisite details.

8.

The Ld.DR on the other hand, heavily relied on the orders of the Assessing Officer and the Ld. CIT(A)-NFAC.

9.

We have heard the rival arguments made by both the sides and perused the material available on record. It is an admitted fact that due to non-response of the statutory notices issued by the Ld.CIT(A)-NFAC, the Ld.CIT(A)-NFAC dismissed the appeal for want of prosecution and in absence of any evidence to support the claim of the assessee. It is the submissions of the Ld.Counsel for the assessee that given an opportunity, the assessee is in a position to substantiate its case by filing the requisite details. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Ld.CIT(A)- NFAC with a direction to grant one final opportunity to the assessee to substantiate its case by filing the requisite details. The Ld.CIT(A)-NFAC shall decide the issue as per the fact and law, after giving due opportunity of being heard to the assessee. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.

10.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 15th May, 2026

Sd/- Sd/- (VINAY BHAMORE) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे/Pune; दिन ांक/Dated :15th May, 2026 TNMM

4 ITA No. 34/PUN/2026 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, ‘B’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

More judgments on Section 142(1)

All 17,244 judgments and leading authorities on Section 142(1) →

Recent GST High Court judgments

Search GST case law →