JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

ITA 580/IND/2025Status: DisposedITAT Indore19 January 2026AY 2016-17Bench: us, we set aside the matter to the file of the Assessing Officer for de-novo consideration on merits. We clarify that we have not expressed any opinion on the merits of the additions and all issues are left open to be decided on merits based on evidences produced before the Assessing Officer. 22. In the result, all the appeals of the assessee before us are allowed for statistical purposes. This order pronounced as per Rule 34(4) of ITAT Rules, 1963 on 19/01/2026 Sd/- Sd/- (BHAGIRATH MAL BIY1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing appeals and, considering the circumstances including the Covid-19 period and lack of effective hearing, restored the matters to the Assessing Officer for de-novo consideration. No opinion was expressed on the merits of the additions.

What were the facts?

The assessee failed to respond to notices during assessment proceedings, leading to ex-parte additions for unexplained investments and loans/advances under Section 69. The CIT(A) confirmed these additions, citing the assessee's non-cooperation and the involvement in accommodation entry operations.

What were the issues?

Whether the additions made under Section 69 for unexplained investment and loans/advances were justified without providing the assessee with an effective opportunity of hearing, especially considering the assessment proceedings occurred during the Covid-19 pandemic.

Which sections of the Income-tax Act were involved?

Section 69,Section 147,Section 144

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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, Shri Anup Singh, CIT-DR
Hearing: 23.12.2025Pronounced: 19.01.2026

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 fo

The order continues below.

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