AMPLY INFOTECH PRIVATE LIMITED,NAGPUR vs. DCIT/ ACIT CIRCLE - 4, NAGPUR

ITA 526/NAG/2026Status: DisposedITAT Nagpur14 October 2026AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged that the CIT(A) passed the order ex-parte due to the assessee's non-compliance with notices despite opportunities. However, the Tribunal noted that there could be various reasons for non-appearance/non-compliance which cannot be overruled. Considering the facts, circumstances, submissions, and the principles of natural justice, the Tribunal decided to provide the assessee with one more opportunity to present its case with evidence. Consequently, the order of the CIT(A) was set aside, and the disputed issue was remitted back to the file of the CIT(A) for adjudication afresh. The assessee was directed to be provided with adequate opportunity of hearing and was expected to cooperate in submitting information for early disposal. The grounds of appeal were allowed for statistical purposes.

What were the facts?

The assessee, Amply Infotech Pvt. Ltd., filed an appeal against an ex-parte order of the Addl./JCIT(A) Bhubaneswar for Assessment Year 2012-13. The Assessing Officer (AO) reopened the assessment under Section 147, believing income had escaped assessment due to substantial cash deposits and accommodation entries. The AO issued notices under Section 148, 143(2), and 142(1), but the assessee did not comply. The AO made an addition of Rs. 20,00,000/- under Section 68 for unexplained cash credit, assessing total income at Rs. 20,00,650/-. The assessee appealed to the CIT(A), which also issued notices but received no compliance, leading to the dismissal of the appeal ex-parte. The assessee then appealed to the ITAT.

What were the issues?

1. Whether the CIT(A) erred in confirming the addition made by the AO under Section 68 of the Income Tax Act, 1961, without providing the assessee with an adequate opportunity to present its case? Assessee's Contention: The assessee argued that the CIT(A) erred in confirming the AO's action by overlooking the assessment proceedings. The non-compliance with notices before the CIT(A) was not wanton or deliberate, and the assessee had a strong case on merits, praying for an opportunity to substantiate with material evidence before the lower authorities. Revenue's Contention: The Learned Departmental Representative (DR) supported the order of the CIT(A).

Which sections of the Income-tax Act were involved?

Section 68,Section 147,Section 144,Section 250,Section 148,Section 143(2),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH :: NAGPUR

Before: SHRI PAVAN KUMAR GADALE

Hearing: 09.10.2026Pronounced: 14.10.2026

PER PAVAN KUMAR GADALE, JUDICIAL MEMBER The assessee has filed the appeal against the ex-parte order of ADDl/JCIT(A) Bhubaneswar passed u/sec.147 r.w.s144 and u/sec 250 of the Income Tax Act, 1961. The assessee has raised the grounds of appeal challenging the ex- parte order of the CIT(A) in sustaining the addition u/sec. 68 of the Act made by the Ld. Assessing Officer.

2.

The brief facts of the case are that the assessee has filed return of income for A.Y. 2012-13 disclosing a total income of Rs. 647/- Subsequently, the Assessing Officer(A.O) has received information that the assess

The order continues below.

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