BANSAL PATHWAYS DAMOH KATNI PRIVATE LIMITED,BANSAL ONE vs. CIT-1(1), AAYKAR BHAWAN

ITA 908/IND/2025Status: DisposedITAT Indore08 May 2026AY 2020-215 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that principles of natural justice were violated as the AO passed an order without affording an opportunity of hearing. Therefore, the disallowance of Rs. 1,04,49,307/- was also restored to the AO for fresh adjudication.

What were the facts?

The assessee claimed a deduction under Section 80-IA, which was disallowed by the AO. The CIT(A) upheld the disallowance of Rs. 1,04,49,307/- while remanding other issues back to the AO. The assessee appealed, arguing that the AO passed an order giving effect without providing an opportunity for hearing.

What were the issues?

Whether the AO's order giving effect was valid without providing an opportunity of hearing to the assessee, and if the disallowance of Section 80-IA deduction should be re-examined.

Which sections of the Income-tax Act were involved?

Section 80-IA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Shri Anil Khabya, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 28.04.2026Pronounced: 08.05.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by the order of first appeal dated 29.09.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 04.03.2025 passed by learned DCIT-1(1), Bhopal [“Ld. AO”] u/s 143(3) r.w.s. 250 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2020-21, the assessee has filed this appeal on following grounds:

M/s Bansal Pathways Damoh Katni Pvt. Ltd. ITA No. 908/Ind/2025 – AY 2020-21

“1.0 That the Ld. CIT(A) erred in disallowing claim of deduction of Rs. 1,04,49,307/- in respect of income of business der

The order continues below.

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