ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

ITA 564/IND/2025Status: DisposedITAT Indore19 January 2026AY 2016-1712 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. Considering the substantial additions and the circumstances during the Covid-19 period, the Tribunal restored the matters to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee failed to respond to notices during assessment proceedings, leading to ex-parte orders. The additions were made under Section 69 for unexplained investments and loans/advances, and under Section 68 for unexplained cash credit. The assessee claimed non-receipt of effective opportunities due to the Covid-19 pandemic.

What were the issues?

Whether the additions made under Section 69 and Section 68 were justified without providing the assessee with an effective opportunity to be heard, especially considering the Covid-19 pandemic.

Which sections of the Income-tax Act were involved?

Section 69,Section 68,Section 147,Section 144,Section 142(1)

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI SIDDHARTHA NAUTIYAL & SHRI BHAGIRATH MAL BIYANI

For Appellant: Shri Harsh Vijaywargiya, C.A
For Respondent: Shri Anup Singh, CIT-DR
Pronounced: 23.12.2025

Heard together (2 matters)

I.T.A. No.580/Ind/2025
I.T.A. No.555/Ind/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER SIDDHARTHA NAUTIYAL - JM: These bunch of appeals have been filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-3, Bhopal vide orders dated 22.11.2024 & 25.11.2024 passed for A.Ys. 2013-14 t

The order continues below.

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