SHRI DIGAMBER JAIN SENGAN MANDIR,NAGPUR vs. ITO WARD-1 EXEMP, NAGPUR

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ITA 295/NAG/2025Status: DisposedITAT Nagpur25 June 2025AY 2014-15Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal observed that the assessee's counsel submitted that the order was not initially available online. Considering this, the assessee was granted another opportunity to present the order. The appeals were allowed by remanding the case to the Ld. Commissioner for a fresh decision.

What were the facts?

The appeals were filed by the assessee against orders dated 20/03/2025, passed by the Ld. ADDL/JCIT(A). The main issue in ITA No. 295/NAG/2025 was the dismissal of the assessee's appeal by the Ld. Commissioner for failing to file a complete intimation/order u/sec. 143(1) dated 28/02/2016 passed by the CPC.

What were the issues?

Whether the Ld. Commissioner was justified in declining to entertain the appeal due to incomplete filing of the order u/sec. 143(1)?

Which sections of the Income-tax Act were involved?

Section 250,Section 143(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI NARENDER KUMAR CHOUDHRY

Hearing: 25.06.2025Pronounced: 25.06.2025
2.

All the appeals are having involved identical issues, thus for the sake of brevity, the same were heard together and are being disposed of by this composite order by taking into consideration ITA

2 ITA.No. 295, 296 & 298/NAG/2025 No. 295/NAG/2025 as a lead case and result of the same would be applicable mutatis mutandis to the remaining appeals under consideration.

Ld. Commissioner in the instant case declined to entertain the appeal of the assessee mainly on the reason that assessee has failed to file the intimation/order u/sec. 143(1) dated 28/02/2016 passed by the CPC completely, but in fact filed incomplete. At this stage, learned counsel for the assessee has submitted that earlier such order was not available on online portal, therefore, assessee was unable to download the order, but now it is made available. Therefore, assessee may be given one more opportunity to present the same, before the Ld. Commissioner.

4.

Ld.DR also suggested the same.

5.

Considering the peculiar facts and circumstances in totality, the appeal of the assessee is allowed by remanding the case to the file of the Ld. Commissioner for decision afresh by taking into consideration the order/intimation passed by the CPC.

6.

The assessee is also directed to provide complete set of the said order before the Ld. Commissioner.

3 ITA.No. 295, 296 & 298/NAG/2025 7. In the result, appeal of the Assessee is allowed for statistical purposes.

Order pronounced in the open Court on 25.06.2025.

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