DRISHTI MATHS TEST SERIES,MANJUL DEEP vs. NATIONAL E ASSESSMENT, NANDED

PDF · subscribers
ITA 2042/PUN/2025Status: DisposedITAT Pune14 October 2025AY 2018-19Bench: Dr. MANISH BORAD (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted the assessment order was framed during the Covid-19 pandemic restriction period. In the interest of justice, the Tribunal decided to provide one more opportunity to the assessee and remitted the issues back to the AO for a denovo assessment.

What were the facts?

The assessee, a Partnership Firm, challenged an addition made by the Assessing Officer (AO) for assessment year 2018-19. The addition arose from income offered during a survey, which the assessee claimed was already included in the return. The CIT(A) dismissed the appeal for non-compliance.

What were the issues?

Whether the assessee was provided with adequate opportunity for hearing and whether the addition made on account of survey income, claimed to be already offered, requires denovo assessment.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 144B,Section 133A,Section 40(b)(v)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: Dr. MANISH BORAD

For Respondent: Shri Ajitesh Meena, JCIT
Hearing: 14.10.2025

Assessee by : None Revenue by : Shri Ajitesh Meena, JCIT Date of hearing : 14.10.2025 Date of : 16.10.2025 pronouncement आदेश/ORDER

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

1.

This appeal at the instance of assessee is directed against the order of Ld. CIT(A) NFAC, Delhi passed u/s 250 of the Income-tax Act, 1961 dated 30.06.2025 which is arising out of assessment order passed u/s 143(3) r.w.s 144B dated 19.05.2021.

2.

When the case called for none appeared on behalf of the assessee inspite of being served valid notice of hearing fixed for 23.09.2025 and 14.10.2025. I therefore proceed to adjudicate the appeal with the assistance of Ld. Senior Departmental Representative (DR).

3. I have heard rival contentions and perused the record placed before me. The assessee is a Partnership Firm and arranges test series for maths & distributes material for 11th and 12th Maths coaching classes. The assessment relates to assessment year 2018-19 concluded u/s 143(3) r.w.s 144B of the Act on 19.05.2021. Against the returned income of Rs. 7,20,010/- declared in the e-return filed on 01.10.2018, Ld. Assessing Officer (AO) concluded the assessment proceedings after making additions of Rs. 11,86,500/- towards the additional income offered by the partnership assessing firm during the course of survey u/s 133A of the Act carried out on 25.09.2017.

4.

The assessee challenged the addition made by Ld. AO in the appeal filed before Ld. CIT(A) on 19.05.2021 but on the 3 notices of hearing fixed for 16.01.2025, 27.05.2025 & 30.06.2025 the assessee failed to file any details nor could submit any evidence to substantiate its claim. As a result Ld. CIT(A) dismissed the appeal of the assessee on merits confirming the addition made by AO.

5.

Further on perusal of the statement of facts filed by the assessee before Ld. CIT(A), it is observed that the assessee has been claiming that the declaration made during the survey has been duly considered in the income tax return and the income declared in the survey is prior to the distribution of remuneration and interest to partners u/s 40(b)(v) and that the income declared during the course of survey has been duly honoured and shown in the income tax return.

6.

I also observe that the assessment order has been framed on 19.10.2021 which has been framed during the Covid-19 Pandemic restriction period prevailing across the Country. I therefore in the larger interest of justice and being fair to both the parties and also considering the statement of facts filed by the assessee before Ld. CIT(A), deem it proper to provide one more opportunity to the assessee and remit the issues raised on merits to the file of Ld. Jurisdictional Assessing Officer (JAO) for carrying out Denovo assessment proceedings after duly considering the submissions of the assessee and its claim that alleged sum is already offered to tax in the income tax return. Needless to mention that proper opportunity of hearing shall be granted to the assessee by Ld. JAO. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.

7.

In the result appeal of the assessee is allowed for statistical purposes.

Order pronounced on this 16th day of October, 2025.

More judgments on Section 144B

All 10,521 judgments and leading authorities on Section 144B →

Recent GST High Court judgments

Search GST case law →