ANIRUDDHSINH INFRASTRUCTURE PRIVATE LIMITED,VADODARA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), VADODARA

ITA 1559/AHD/2026Status: DisposedITAT Ahmedabad07 October 2026AY 2022-235 pages
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What were the facts?

The assessee, Aniruddhsinh Infrastructure Pvt. Ltd., filed an appeal before the Income Tax Appellate Tribunal (ITAT) against the order of the Commissioner of Income Tax (Appeals) (CIT(A)), NFAC, Delhi. The CIT(A) had dismissed the assessee's appeal for Assessment Year 2022-23, upholding the assessment order passed by the Assessing Officer (AO) under Section 143(3) r.w.s. 144B. The AO had made substantial additions to the returned income, including Rs. 2,94,55,584/- under Section 37, Rs. 16,15,354/- under Section 68 read with Section 115BBE, Rs. 1,01,91,039/- on account of disallowance of expenses, and Rs. 1,79,32,070/- on account of difference in business receipts. The CIT(A) dismissed the appeal for non-prosecution, noting that the assessee failed to file written submissions or effectively pursue the appeal despite several opportunities.

What did the Tribunal hold?

The Tribunal held that substantial justice would be served by giving the assessee a fair opportunity to present its case before the CIT(A) for adjudication on merits. The Tribunal noted that the CIT(A) dismissed the appeal without taking into account the relevant supporting documents that were now being placed before the ITAT. Therefore, the impugned order of the CIT(A) was set aside, and the matter was restored to the file of the CIT(A) for a fresh decision on merits. This was subject to the condition that the assessee deposits a sum of Rs. 10,000/- to the Prime Minister’s National Relief Fund as cost within 30 days of receipt of the order and furnishes proof of deposit. The assessee was also directed to remain vigilant and properly pursue its case before the CIT(A). The Tribunal explicitly stated that the appeal was allowed for statistical purposes.

What were the issues?

1. Whether the CIT(A) erred in dismissing the appeal on the grounds of non-prosecution without adjudicating the grounds on merits, thereby denying the assessee an adequate opportunity of being heard, as per Section 250 of the Income Tax Act, 1961? Assessee's Contention: The assessee argued that the CIT(A) dismissed the appeal primarily on the ground of non-compliance/non-prosecution and did not adjudicate the various grounds on merits. The assessee submitted that during assessment proceedings, part details were furnished, and a video conference was attended. Therefore, the matter should be restored to the CIT(A) for proper adjudication on merits after granting a reasonable opportunity of hearing. Revenue's Contention: The Revenue pressed the issue of non-compliance in appellate proceedings by the assessee and argued that the ruling of the CIT(A) should be upheld.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 144B,Section 37,Section 68,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI RAHUL CHAUDHARY, JUDICIALMEMBER &SHRI GANGADHAR PANDA

For Appellant: Shri Jigar Adhyaru, AR
For Respondent: Shri Manish Kasodekar, Sr. DR
Hearing: 05.08.2026Pronounced: 07.10.2026

PER GANGADHAR PANDA - ACCOUNTANTMEMBER:

The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (hereinafter referred to as “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi dated 25.02.2026 under Section 250 of the Income Tax Act, 1961 arising out of the Assessment Order, dated 22.03.2024 completed under Section 143(3) r.w.s. 144B of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment Year 2022-23. 2. The assessee has raised the following grounds of appeal: Aniruddhsinh Infrastructure Pvt. Ltd. v

The order continues below.

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