PREMDAS KISANJI UKEY,NAGPUR vs. ITO WARD4(4), NAGPUR

ITA 589/NAG/2026Status: DisposedITAT Nagpur15 October 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that in the larger interest of justice and to be fair to both parties, the assessee should be afforded one more opportunity. The Tribunal noted that the assessee's appeal before the CIT(A) was dismissed in limine without touching the merits due to non-compliance. The ITAT observed that the assessee's grievance included non-service of hearing notices, possibly due to an incorrect email ID, and non-consideration of the tax audit report. Therefore, the ITAT set aside the impugned order and remitted the issues raised in the appeal back to the file of the CIT(A) for fresh adjudication. The CIT(A) was directed to provide a reasonable opportunity of being heard to the assessee and decide the issues in accordance with law as contemplated under section 250(6) of the Act. The assessee was directed to update their latest email ID and contact details on the ITBA portal and to remain vigilant, avoiding adjournments unless for a reasonable cause. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, New Amol Brothers, filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging an order passed by the Commissioner of Income Tax (Appeals)/NFAC. The appeal arose from an assessment order dated 27.12.2024, passed under sections 147, 144, and 144B of the Income Tax Act, 1961, for Assessment Year 2020-21. The assessee's grievances included additions for business income of Rs. 33,26,874/- and interest income of Rs. 8,02,468/-. The ITAT noted that the assessee did not appear on multiple hearing dates, including the current one and a previous one on 05.08.2026, despite being issued notices. The CIT(A) had dismissed the assessee's appeal in limine due to non-compliance. The ITAT also observed that the reassessment proceedings were initiated based on a mismatch between GST sales and TDS/Form 26AS, leading to a best judgment assessment where business income was estimated at 15% net profit rate on gross turnover from GST returns.

What were the issues?

1. Whether the assessee's appeal before the CIT(A) should be dismissed in limine due to non-compliance with hearing notices, or if an opportunity for fresh adjudication is warranted. (Mixed question of law and fact, relating to principles of natural justice and procedural compliance under the Income Tax Act, 1961). Assessee's contentions (as inferred from the ITAT's decision to grant an opportunity): The assessee contended that hearing notices may have been sent to an incorrect email ID and that the tax audit report was not considered for verifying gross turnover. The assessee sought an opportunity to present their case on merits. Revenue's contentions: The Revenue, through the Sr. DR, did not object to the matter being restored to the file of the CIT(A) for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE SMC BENCH, PUNE

Before: SHRI MANISH BORAD

Hearing: 12/10/2026Pronounced: 15/10/2026

This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi (for short, “CIT(A)”) dated 23.03.2026 passed u/sec. 250 of the Income Tax Act, 1961 (for short, “Act”) which is arising out of assessment order dated 27.12.2024 passed u/sec. 147 r.w.s.

144.

R.w.s. 144B of the Act for the Assessment Year (A.Y.) 2020-21. 2. Grievance of the assessee is mainly against the additions for business income at Rs. 33,26,874/- and interest income of Rs. 8,02,468/-.

3.

When the case called for, none appeared on behalf of the assessee. On the previous occasions on 05.08.2026 also, assessee did not comply in spite of being issued notice of hearing and even the assessee filed the adjournment

2 application. I, however, with the assistance of Ld.DR observe that the impugned order

The order continues below.

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