INCOME TAX OFFICER, DHAMTARI vs. NISHANT AGRAWAL, DHAMTARI

आयकर अपील�य अ�धकरण �यायपीठ रायपुर म�। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.718/RPR/2025 CO No.03/RPR/2026 �नधा�रण वष� / Assessment Year : 2016-17 Income Tax Officer, Aayakar Bhawan, Shankardah Road, Haraftarai, Dhamtari, Chhatisgarh-493773 ........अपीलाथ� / Appellant बनाम / V/s. Nishant Agrawal, Baniyapara, Dhamtari, Chhatisgarh-493773 PAN: AGJPA7658M ……��यथ� / Respondent

Assessee by : Shri Subham Agrawal, CA Revenue by : Shri Piyush Tripathi, Sr. DR

सुनवाई क� तार�ख / Date of Hearing : 15.06.2026 घोषणा क� तार�ख / Date of Pronouncement : 17.06.2026

2 ITO Vs. Nishant Agrawal ITA No. 718/RPR/2025 CO No.03/RPR/2026 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM: The captioned appeal preferred by the Revenue and corresponding cross objection by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 19.09.2025 for the assessment year 2016-17 as per the grounds of appeal on record.

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prejudice to the assessee. However, in our considered view, the issue here is not of determining the taxability and addition under Section 69C independently and rather the matter is sub-judice before the Hon’ble High Court. Whatever would be the outcome on this issue both the Tribunal as well as CIT(A)/NFAC has to follow the same. That even when relief has been given by CIT(A) to ensure if it is reversed by the Hon’ble High Court such relief obtained from CIT(A) will not have any relevance. In order to maintain the status-quo and as per the rule of consistency it will not serve any purpose keeping the matter in abeyance before this Bench and accordingly, the purpose of judicial process is best served if the matter is restored along with the Cross Objection to the file of CIT(A)/NFAC.

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“2. Parties herein submitted that the issue pertains to the fact that the assessee herein is a rice miller and that as alleged by the Department he had obtained the benefit of bogus purchase bills from various agents and hence, the bogus purchase amount @ Rs.25% was added to the total income of the assessee. In this regard, Ld. Sr. DR submitted that this this issue of obtaining benefits through bogus purchase bills by rice millers is sub-judice before the Hon’ble Jurisdictional High Court vide various cases filed before the said forum. She had submitted a list of the cases which are as follows: “1. Keshari Rice Industries (ITA No. 410/RPR/2024 dt. 23.12.2024) for the Asstt. Year 2016-17. 2. Kishore Kumar Panjwani (378/RPR/2024 dt. 08.10.2024) for the Asstt. Year 2014-15. 3. Arvind Kumar Agrawal-(51/RPR/2025 dt. 18.03.2025) for the Asstt. Year 2015-16. 4. Sandeep Agrawal-MA. No. 22/RPR/2019 dated 28.05.2024 (Arising out of ITA No. 16/RPR/2016) for the Asstt. Year 2010-11. 5. Sudhir Kumar Bansal (Filed recently Limitation 11.12.2025) 6. Gurunanak Rice Industries - (ITA 370/RPR/2024 dt. 02.09.2024) for the Asstt. Year 2015-16.” 3. In this scenario, it would not be appropriate for this Bench to determine the facts and circumstances pertaining to the said additions on issue of procurement of bogus purchase bills by the assessee. At the same time, it would also not serve any logical purpose by keeping the matter pending at this level and therefore, it would be most appropriate that the said matter be remanded back to the file of the CIT(A)/NFAC and that the first appellate authority shall wait for the decision of the Hon’ble Jurisdictional High Court in the aforestated matters on the issue stated herein, and thereafter

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shall adjudicate denovo as per law while complying with the principles of natural justice. 4. That even without going into the merits of the matter on consideration of facts that the effective issue in this matter is already subjudice before the Hon’ble Jurisdictional High Court, the same is therefore, restored to the file of the CIT(A)/NFAC, as per the aforestated directions. The order of CIT(A)/NFAC is set-aside accordingly. 5. Before parting, it is made clear that this remanding of the matter to the file of the CIT(A)/NFAC shall not alter/amend any factual scenario pertaining to the case of the assessee. The facts and circumstances of the case and the point of law has to be decided afresh only after the decision by the Hon’ble Jurisdictional High Court as per its order, which shall be the main guideline while deciding this case by the first appellate authority. 6. As per the above terms, the grounds of appeal by the assessee stands allowed for statistical purposes. 8. In the result, the appeal of the assessee is allowed for statistical purposes.” 6. Respectfully following the aforesaid judicial pronouncement, on same parity of reasoning and while maintaining rule of consistency as per similar terms, we set aside the order of the Ld. CIT(Appeals)/NFAC and remand the matter back to its file with similar direction as recorded in ITA No.630/RPR/2025 (supra).

C.O. No.03/RPR/2026 A.Y.2016-17 8. Since the appeal of the Revenue is restored to the file of the Ld. CIT(Appeals)/NFAC, the corresponding cross-objection filed by the

6 ITO Vs. Nishant Agrawal ITA No. 718/RPR/2025 CO No.03/RPR/2026 assessee being supportive of the order of the Ld. CIT(Appeals)/NFAC a/w. other legal issues, is also remanded to the file of the Ld. CIT(Appeals)/NFAC for the sake of completeness in adjudication. Accordingly, the cross objection of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 17th June, 2026.

Sd/- Sd/- AVDHESH KUMAR MISHRA PARTHA SARATHI CHAUDHURY (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायपुर/ RAIPUR ; �दनांक / Dated : 17th June, 2026. Tanmay, Sr. PS आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : 1. अपीलाथ� /The Appellant. 2. ��यथ� /The Respondent. 3. The CIT(Appeals)-1, Raipur (C.G.) 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, रायपुर ब�च, रायपुर / DR, ITAT, Raipur Bench, Raipur. 5. गाड� फ़ाइल / Guard File. आदेशानुसार / BY ORDER, //TRUE COPY// Senior Private Secretary आयकर अपील�य अ�धकरण, रायपुर / ITAT, Raipur.