AARYA INFRASTRUCTURE PVT LTD,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CIRCLE - 4,, NAGPUR

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ITA 430/NAG/2025Status: DisposedITAT Nagpur09 June 2026AY 2014-20155 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the remand report did not indicate any opportunity of being heard was afforded to the assessee, and no details of notices issued were mentioned. Therefore, the matter was restored to the AO for a fresh hearing.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) sustaining additions made by the AO. The assessee contended that the CIT(A) did not comply with the Tribunal's previous directions for de novo adjudication. The addition was made under Section 69A for unexplained credits in the bank account.

What were the issues?

Whether the assessee was provided with a proper opportunity of being heard during the remand proceedings by the AO and CIT(A).

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Hitesh P. Shah, CA (virtual)
For Respondent: Shri Pankaj Kumar, CIT-DR
Hearing: 09.06.2026Pronounced: 09.06.2026

PER ANUBHAV SHARMA, JM:

This appeal filed by the assessee is directed against the order of National Faceless Appeal Centre, Delhi, (for short, “CIT(A)”), dated 14/05/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is emanating from the assessment order dated 29.03.2022

ITA No. 430/NAG/2025 (Aarya Infrastructure Pvt. Ltd.) passed u/s. 147 r.w.s. 144B of the Act for the Assessment Year (AY) 2014-15.

2.

On hearing both the sides, we find that the appeal of the assessee has been dismissed by the Ld. First Appellate Authority (FAA) sustaining the additions made by the Ld. AO in assessment order passed u/s. 147 r.w.s. 144B of the Act. Learned counsel appearing for the assessee submitted that Ld. FAA has not complied with the directions of this Tribunal given in first round of litigation wherein the issues were restored for denovo adjudication. Ld.Departmental Representative (DR) vehemently opposed the contention and submitted that assessee is habitual defaulter and is not appearing before the Tax Authorities and merely approaching this Tribunal raising the issue of proper opportunity of hearing has not been provided. He contended that appeal should be dismissed for non- compliance before the Ld. FAA.

3.

After going through the impugned order of Ld. Tax Authorities below, we find that in regard to certain amount

ITA No. 430/NAG/2025 (Aarya Infrastructure Pvt. Ltd.) appearing in credits of the assessee’s bank account, addition u/s. 69A was made, which according to the assessee, are the balances transferred from other companies and learned counsel has submitted that sufficient evidences have been gathered to establish the same. It also comes up from the impugned order of the Ld. FAA that subsequent to order dated 06.06.2024 of this Tribunal matter was restored for denovo adjudication and remand report was called for from the Ld. AO and the contents of the same were reproduced in clause (ix) at page No.7 of the impugned order and after going through the same, we are satisfied that the remand report does not indicate that any opportunity of being heard was afforded to the assessee during the remand proceedings. No details of the notices issued or served on the assessee are mentioned. Subsequently, Ld. FAA had issued notices of hearing and thereafter relying on the decision of Hon'ble Supreme Court in the case of CIT vs. B.N Bhattacharjee (118 ITR 461), appeal was dismissed.

ITA No. 430/NAG/2025 (Aarya Infrastructure Pvt. Ltd.) 4. Giving thoughtful consideration to the facts and circumstances, we are of the considered view, the nature of addition requires assessee’s explanation by way of production of evidence and for that reason even after first round of litigation, the Ld. CIT(A) has depended upon the remand report, but the Ld. AO had not issued any notice. Thus, it is an appropriate case to restore the issues on merits to the files of Ld. AO to give fresh hearing of opportunity to the assessee and pass order afresh. Thus, corresponding ground of appeal raised by the assessee is allowed for statistical purposes. 5. In the result, appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in open Court on 09.06.2026

sd/- sd/- ANUBHAV SHARMA KHETTRA MOHAN ROY ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur: Dated: 09/06/2026 vr/- 4

ITA No. 430/NAG/2025 (Aarya Infrastructure Pvt. Ltd.) Copy to: 1. The Assessee 2. The Revenue 3. The Pr.CIT concerned. 4. The DR, ITAT, Nagpur 5. Guard file. By order Vukkem Digitally signed by Vukkem Rambabu Rambabu Date: 2026.06.11 10:35:12 +05'30' Senior Private Secretary ITAT, Nagpur

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