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

ITA 296/NAG/2025Status: DisposedITAT Nagpur25 June 2025AY 2016-173 pages

AI SummaryRemanded

What did the Tribunal hold?

The ITAT, considering the peculiar facts and circumstances, allowed the assessee's appeals. The Tribunal found merit in the assessee's submission that the order was not initially available and has since been made accessible. Consequently, the appeals were remanded back to the file of the Ld. Commissioner. The Ld. Commissioner is directed to decide the appeals afresh after taking into consideration the complete order/intimation passed by the CPC. The assessee is also directed to provide the complete set of the said order to the Ld. Commissioner. The appeals were allowed for statistical purposes.

What were the facts?

The assessee, Shri Digamber Jain Sengan, filed appeals before the Income Tax Appellate Tribunal (ITAT), Nagpur Bench, for Assessment Years (AY) 2014-15, 2016-17, and 2018-19. These appeals were against separate orders dated 20/03/2025 passed by the Additional/Joint Commissioner of Income Tax (Appeals), Panaji, under Section 250 of the Income Tax Act, 1961. The appeals involved identical issues and were heard together. In the lead case, ITA No. 295/NAG/2025, the Ld. Commissioner declined to entertain the assessee's appeal because the assessee had filed an incomplete intimation/order under Section 143(1) dated 28/02/2016 passed by the CPC.

What were the issues?

1. Whether the Ld. Commissioner erred in declining to entertain the assessee's appeal for AY 2014-15, 2016-17 & 2018-19 on the grounds of filing an incomplete intimation/order under Section 143(1) dated 28/02/2016 passed by the CPC. Assessee's Contention: The learned counsel for the assessee argued that the relevant order was not initially available on the online portal, preventing its download. However, it has now been made available, and the assessee requested one more opportunity to present the complete order before the Ld. Commissioner. Revenue's Contention: The learned Senior Departmental Representative suggested the same course of action as proposed by the assessee.

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

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. it is observed that admittedly, the 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.

Ld.DR also suggested the same.

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.

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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