MAAN PROMOTERS PVT. LTD,,RANCHI vs. ACIT, C.C.2, RANCHI

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ITA 232/RAN/2025Status: DisposedITAT Ranchi10 October 2025Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Income Tax Appellate Tribunal (ITAT) restored the issue of sundry creditors to the Assessing Officer (AO) for fresh adjudication. The assessee is to be given an adequate opportunity to be heard and produce all relevant documents, and is directed to cooperate with the AO in the readjudication proceedings.

What were the facts?

Maan Promoters Private Limited appealed the CIT(A) order for AY 2021-2022 concerning an issue related to sundry creditors. The assessee had failed to produce necessary documents before the lower authorities to substantiate its claim regarding these creditors and requested a fresh opportunity.

What were the issues?

Whether the assessee should be granted a fresh opportunity to provide documentation to substantiate sundry creditors, given their prior failure to do so before lower authorities.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM

Hearing: 10/10/2025Pronounced: 10/10/2025

O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 31.03.2025 for the assessment year 2021-2022.

2.

Shri Devesh Poddar, ld. AR appeared on behalf of the assessee. Shri Khubchand T. Pandya, Sr.DR appeared on behalf of the revenue.

3.

It was submitted by the ld AR that the issue involved in this appeal is with regard to sundry creditors. It was the submission that the assessee could not able to produce the documents before the authorities below. It was, thus, prayer that the issues may be restored to the file of ld. AO to decide the issue afresh so that the assessee could be able to provide all the relevant documents to substantiate his claim and shall cooperate in the set aside proceedings.

1.

4. In reply, ld CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld.

5.

We have considered the rival submissions. A perusal of the facts of the present case and the orders of the lower authorities clearly shows hat the assessee had not produced the confirmation in regard to the creditors before the AO and ld. CIT(A). This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. AO in the readjudication proceedings, positively.

6.

In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 10/10/2025.

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