SAI SHIKSHAN PRASARAK MANDAL,NANDED vs. INCOME TAX OFFICER, NANDED

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ITA 3083/PUN/2025Status: DisposedITAT Pune07 May 2026AY 2016-173 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the first appellate authority had already directed a de novo assessment against the original assessment order. Therefore, the issues raised in the present appeal were also restored to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee, a trust, did not file a return of income. After issuing a notice under section 148, a return was filed, and the Assessing Officer made an addition under section 69A for unexplained money. Subsequently, a rectification order under section 154 was passed to include tax on this addition.

What were the issues?

Whether the rectification order under section 154 is valid when the original assessment order is subject to de novo assessment by the appellate authority.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 69A,Section 154

AI-generated summary — verify with the full judgment below

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

Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Shaikh Bashiruddin
For Respondent: Shri Ganesh B Budruk
Hearing: 07.04.2026Pronounced: 07.05.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee pertaining to A.Y. 2016-17 is directed against the order dated 30.10.2025 passed by Addl/JCIT(A)-3, Delhi arising out of Rectification Order dated 20.11.2024 passed u/s.154 r.w.s.147 of the Income Tax Act, 1961. 2. At the outset, ld. Counsel for the assessee submitted that the present appeal is against the order of ld.CIT(A) confirming the action of the Assessing Officer in the Rectification order framed u/s.154 r.w.s.147 of the Act. He submitted that against the assessment order u/s.147 of the Act, assessee has carried the matter before ld.CIT(A) and vide order dated 28.08.2025 ld.CIT(A) has directed the Assessing Officer to conduct denovo assessment. He therefore submitted that the issues raised in the present appeal may 2 Sai Shikshan Prasarak Mandal

also be restored to the file of ld.Juri ictional Assessing Officer for denovo consideration.

3.

We have heard the rival contentions and perused the record placed before us. We observe that assessee is a trust and no return of income has been filed for A.Y. 2016-17. Thereafter, based on the information about cash deposit in the bank account held with Axis bank, valid notice u/s.148 of the Act has been issued and in compliance thereof the assessee filed the return on 25.03.2023 declaring income of Rs.7,420/-. Ld. Assessing officer carried out the re- assessment proceedings and concluded the same making addition u/s.69A of the Act for unexplained money at Rs.69,27,763/-. Assessee preferred appeal before ld.CIT(A) against the addition made u/s.69A of the Act. However, in the meantime ld. Assessing Officer passed Rectification Order u/s.154 of the Act on 20.11.2024 observing that tax liability has been computed only on the returned income of Rs.7,420/- and no tax has been calculated on the addition made u/s.69A of the Act at Rs.69,27,763/-. Assessee challenged the Rectification order u/s.154 of the Act before ld.CIT(A), however, in the meantime against the assessment order u/s.147 of the Act in the first appellate proceedings, assessee succeeded as ld.CIT(A) allowed the assessee’s appeal for statistical purposes directing the Assessing Officer to conduct denovo assessment. Under these facts and circumstances, the issues raised in the present appeal also deserves to be restored to the file of ld. JAO for denovo adjudication since the quantum addition has already been restored to the file of ld.JAO by ld.CIT(A). Impugned order is 3 Sai Shikshan Prasarak Mandal

set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes.

4.

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

Order pronounced on this 07th day of May, 2026. (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 07th May, 2026. Satish

Satish Kumar Madishetty आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent.

2.3.

The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “B” बेंच, 4. पुणे / DR, ITAT, “B” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,

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