DEVAN CONSTRUCTIONS,NAGPUR vs. ITO WARD 1-2, NAGPUR

ITA 713/NAG/2026Status: DisposedITAT Nagpur15 October 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that it was appropriate to afford the assessee one more opportunity to present its case. Considering the assessee had filed detailed written submissions but failed to furnish necessary details, the Tribunal decided to remit the issues raised in the appeal back to the file of the Ld. CIT(A) for necessary adjudication. The Ld. CIT(A) was directed to provide a reasonable opportunity of being heard to the assessee and decide the issues by a speaking order in accordance with law, as contemplated under section 250(6) of the Act. The assessee was also cautioned to remain vigilant and avoid unnecessary adjournments. The effective grounds of appeal were allowed for statistical purposes. The operative direction was to remand the matter to the CIT(A).

What were the facts?

The assessee, Devan Constructions, a partnership firm, is in appeal against the order of the CIT(A)/NFAC, Delhi, dated 12.05.2026. This order arose from an assessment order dated 14.03.2024, passed under sections 147 and 144B of the Income Tax Act, 1961, for Assessment Year 2019-20. The assessment order made an addition of Rs. 50,00,000/- for not offering a loan amount written off during the year for taxation. The assessee appealed to the CIT(A) but failed to appear on the scheduled hearing dates, leading to complete non-compliance. The ITAT noted that the assessee had filed written submissions but could not furnish necessary details.

What were the issues?

1. Whether the appeal deserves to be restored to the file of the Ld. CIT(A) for necessary adjudication, considering the assessee's non-appearance and non-compliance before the Ld. CIT(A) despite filing written submissions. Assessee's contentions: The assessee, though absent, had filed written submissions. The ITAT noted that the assessee could not furnish necessary details in respect of the grounds of appeal. The appeal was allowed for statistical purposes, implying a need for further adjudication. Revenue's contentions: The Ld. DR fairly admitted that the issues raised in the instant appeal deserved to be restored to the file of the Ld. CIT(A).

Which sections of the Income-tax Act were involved?

Section 147,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: 13/10/2026Pronounced: 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 12.05.2026 passed u/sec. 250 of the Income Tax Act, 1961 (for short, “Act”) which is arising out of assessment order dated 14.03.2024 passed u/sec. 147 r.w.s. 144B of the Act for the Assessment Year (A.Y.) 2019-20. 2. When the case called for, none appeared on behalf of the assessee. On perusal of the impugned order, I notice that there is complete non-compliance by the assessee. I therefore, proceed to adjudicate the appeal with the assistant of Ld.DR, who fairly admitted that the issues raised in the instant appeal deserve to be restored to the file of Ld.CIT(A).

2

3.

I have heard the rival submissions and perused the material placed before me. I notice that assessee is

The order continues below.

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