SHREE HANUMAN PULSES,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

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ITA 262/RPR/2026Status: DisposedITAT Raipur14 May 2026AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to adjudicate the legal grounds regarding the validity of the notice under section 148 and the reassessment proceedings. The matter was set aside to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's reassessment proceedings were initiated by issuing a notice under section 148. The Assessing Officer made an addition under section 69C due to the assessee's failure to provide details. The CIT(A) set aside the assessment order to the AO without adjudicating the legal grounds raised by the assessee.

What were the issues?

Whether the CIT(A) properly adjudicated the legal grounds concerning the validity of the notice under section 148 and the reassessment proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148,Section 69C,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “DB”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL Dr. DIPAK P. RIPOTE

For Appellant: Shri Sakshi Gopal Aggarwal, CA
For Respondent: Shri Ch. Rajeswara Reddy, DR
Hearing: 13.05.2026Pronounced: 14.05.2026

आदेश / ORDER PER DR. DIPAK P. RIPOTE, AM:

This appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 (‘the Act’) for the Assessment Year (AY) 2013-14 on 28.01.2026 emanating from assessment order under section 147 rws 144 read with section 144B of the Act dated 28.05.2023.

ITA No. 262/RPR/2026 Shree Hanuman Pulses 2. We have heard ld. AR and perused the records.

3.

In this case, it is observed that Ld. CIT(A) has not adjudicated the legal ground raised by the assessee regarding validity of notice under section 148 and validity of reassessment proceedings. Ld. CIT(A) has merely set aside the assessment order to Ld. Assessing Officer (‘AO’) as assessment order was ex-parte passed under section 144 of the Income Tax. In this case, assessee had filed return of income for AY 2013-14 on 18.01.2014. Based on the information received, Ld. AO issued notice under section 148 dated 27.07.2022. Assessee failed to file any details during reassessment proceedings. Ld. AO made an addition under section 69C of Rs.1,01,36,000/-. Aggrieved by the assessment order, assessee filed appeal before the Ld. CIT(A). Assessee raised legal grounds regarding validity of notice under section 148 and validity of reassessment. The grounds raised by the assessee goes to the root of the reassessment, therefore, it was mandatory for Ld. CIT(A) to adjudicate the legal grounds raised by the assessee. However, Ld. CIT(A) has not adjudicated legal grounds raised by the assessee. Rather, Ld. CIT(A) has not adjudicated any of the grounds of the appeal. In these facts and circumstances of the case, we set aside the order of Ld.CIT(A) to Ld. CIT(A) with a direction

ITA No. 262/RPR/2026 Shree Hanuman Pulses to adjudicate the legal grounds raised by the assessee. Ld. CIT(A) shall provide an opportunity of hearing to the assessee. Assessee shall file the details before Ld. CIT(A).

4.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 14th day of May, 2026.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER

रायपुर / Raipur; िदनांक / Dated : 14 May, 2026. HKS, PS

आदेश की �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��थ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब�च, 4. रायपुर / DR, ITAT, “SMC” Bench, Raipur. गाड� फ़ाइल / Guard File. 5.

आदेशानुसार / BY ORDER, Hem Kumari Digitally signed by Hem Kumari //True copy// Shrivastava, Shrivastava, PS, PS, ITAT, ITAT, Raipur Date: 2026.05.15 Raipur 10:37:28 +05'30' // True Copy // Private Secretary, आयकर अपीलीय अिधकरण, रायपुर / ITAT, Raipur.

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