NEW ERA MANAGEMENT SERVICES PVT LTD,PUNE vs. DCIT, CIRCLE 2, PUNE, PUNE

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ITA 410/PUN/2026Status: DisposedITAT Pune01 June 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted the additional evidence and remitted the matter back to the CIT(A) for fresh adjudication. The CIT(A) is directed to obtain a remand report from the AO and decide the issues after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal concerns the disallowance of salary, wages, and professional consultancy fees totaling Rs. 33,79,000/- for AY 2019-20. The assessee submitted additional evidence for the first time before the ITAT.

What were the issues?

Whether the disallowance of expenses is justified and whether the assessee should be allowed to produce additional evidence before the appellate authority.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: DR.MANISH BORAD

For Appellant: Shri Kiran Sanmane
For Respondent: Shri Manish Sinha
Hearing: 30.04.2026Pronounced: 01.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.410/PUN/2026 Assessment Year : 2019-20 New Era Management Services Vs. DCIT, Circle-2, Private Limited, Pune 96/16, Navi Peth, Rajendra Nagar, Near Sachin Tendulkar Jogging Track, Pune 411030 Maharastra PAN : AADCN9936E Appellant Respondent

Assessee by : Shri Kiran Sanmane Revenue by : Shri Manish Sinha (through virtual) Date of hearing : 30.04.2026 Date of pronouncement : 01.06.2026 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2019-20 is directed against the order dated 13.11.2025 framed by National Faceless Appeal Centre, Delhi arising out of Assessment Order dated 13.03.2024 passed u/s.147 r.w.s.144B of the Income Tax Act, 1961 (in short ‘the Act’).

2.

The grievance of the assessee revolves around the disallowance of salary, wages, professional consultancy fees totalling to Rs.33,79,000/-.

3.

At the outset, ld. Counsel for the assessee submitted various additional evidences which goes to the root of the disallowances and could not be placed before the lower authorities. He submitted that the alleged expenses are

ITA No.410/PUN/2026 New Era Management Services Private Limited

genuinely incurred for the business purposes and confirmation from the employees and the professional consultants regarding the services provided and the receipt of salary/professional fees are placed at pages 1 to 10 of the additional evidences. He therefore submitted that in the interest of natural justice these additional evidences may be remitted to ld.CIT(A) for due consideration and for deciding the issues on merit. He therefore prayed for granting an opportunity to go before ld.CIT(A) for necessary adjudication.

4.

On the other hand, ld. DR supported the order of ld.CIT(A).

5.

I have heard rival contentions and perused the material placed on records. Considering the prayer made by the assesee, the additional evidences submitted by the assessee for the first time before this Tribunal are admitted and the issues raised in the instant appeal are remitted back to the file of ld.CIT(A) for afresh adjudication. Ld. CIT(A) is directed to call for a remand report from the ld. Jurisdictional Assessing Officer and after obtaining the objections from the side of assessee decide the issues in accordance with law. Assessee is at liberty to adduce evidence/documents in support of its case. Needless to mention that ld.CIT(A) in the set aside proceedings shall provide reasonable opportunity of hearing to the assessee. Assessee is directed to update email and contact detail on the ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance

ITA No.410/PUN/2026 New Era Management Services Private Limited

with law. Impugned order of ld. CIT(A)/NFAC is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes.

6.

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

Order pronounced on this 01st day of June, 2026.

Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 01st June, 2026. Satish

Satish Kumar Madishetty Digitally signed by Satish Kumar Madishetty Date: 2026.06.02 10:32:43 +05'30' 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, “SMC” बेंच, 4. पुणे / DR, ITAT, “SMC” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,

// True Copy // Assistant Registrar, आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune.

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