JUGDUMBEY MERCANTILE PRIVATE LIMITED,NAGPUR vs. INCOME TAX OFFICER WARD 2(3), NAGPUR

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ITA 404/NAG/2024Status: DisposedITAT Nagpur23 June 2025AY 2011-12Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI K.M. ROY (Accountant Member)1 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal noted a significant delay in the proceedings and acknowledged a plausible reason for non-compliance before the Ld. Commissioner due to the Covid-19 pandemic and subsequent gaps. Therefore, for substantial justice, the case was remanded.

What were the facts?

The assessee, Jugdumbey Mercantile Pvt. Ltd., filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals). The case originated from an assessment order under section 143(3) r.w.s. 147 of the Act.

What were the issues?

Whether the case should be remanded to the Ld. Commissioner for a fresh decision due to procedural delays and circumstances affecting compliance.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI K.M. ROY

Hearing: 23.06.2025Pronounced: 23.06.2025

ORDER PER NARENDER KUMAR CHOUDHRY, JM:

This appeal has been preferred by the assessee against the order dated 21/06/2024 impugned herein passed by the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [in short, “Ld.Commissioner”] u/sec. 250 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short, “AY”) 2011-12.

2 ITA.No. 404/NAG/2024 2. The adjournment application filed by the Revenue is withdrawn by ld.DR.

3.

The assessee against the order dated 26/12/2018 u/sec. 143(3) r.w.s. 147 of the Act passed by the AO, instituted the appeal on 25/01/2019, which was taken into consideration initially during the Covid-19 period in 2020 and thereafter a gap of 04 years in the month of May, 2024 and therefore in the considered view of this Court, there could be a plausible reason for non-compliance before the Ld. Commissioner. Thus, for just and proper decision of the case and substantial justice, the case is remanded to the file of Ld.Commissioner for decision afresh, suffice to say while affording a reasonable opportunity of being heard to the assessee. The assessee is also directed to comply with the notice and file the relevant reply/documents as would be essentially required for proper adjudication of the issues involved.

4.

In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 23.06.2025.

Sd/- Sd/- (K.M. ROY) (NARENDER KUMAR CHOUDHRY) Accountant Member Judicial Member vr/-

3 ITA.No. 404/NAG/2024 Copy to

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