ANUJ TIWARI,DHAR vs. ACIT(CENTRAL)-2, INDORE

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ITA 485/IND/2025Status: DisposedITAT Indore13 January 2026AY 2018-198 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee's primary grievance in the quantum appeals was that the Assessing Officer (AO) had framed assessments under Section 144/143(3) without providing the assessee with the material relied upon. The assessee had made several attempts to obtain these documents from the AO, including an application dated 28.05.2025 and subsequent reminders. The judgment indicates that the AO had not provided the required documents to the assessee even at the time of the appeal. The Tribunal, in its order, has directed the AO to provide the necessary documents to the assessee. The operative part of the order states that the appeals are being remanded to the AO for fresh adjudication after providing the required documents to the assessee. The penalty appeals are also to be adjudicated afresh after the quantum assessment is completed.

What were the facts?

The assessee, Anuj Tiwari, has filed thirteen appeals before the Income Tax Appellate Tribunal (ITAT), Indore Bench. These appeals pertain to assessment years (AYs) 2015-16 to 2021-22. The primary appeals (ITA Nos. 495 to 501/Ind/2025) challenge consolidated assessment orders dated 19.03.2022 and 29.09.2022, passed by the Assistant Commissioner of Income Tax (ACIT), Central-2, Indore, under Sections 144 read with 153A and Section 143(3) of the Income-tax Act, 1961. Six penalty appeals (ITA Nos. 482 to 487/Ind/2025) challenge penalty orders under Sections 271(1)(b) and 272A(1)(d) of the Act, passed by the ACIT, Central-2, Indore, and subsequent first appeal orders dated 27.02.2025 and 24.02.2025 passed by the Commissioner of Income-tax (Appeals)-3, Bhopal. The assessments were based on material received from the Police Station Rajendra Nagar under Section 132A and material collected during a survey under Section 133A.

What were the issues?

1. Whether the assessment orders passed under Section 144 read with Section 153A and Section 143(3) of the Income-tax Act, 1961, are valid when the Assessing Officer (AO) failed to provide the assessee with the material relied upon for the assessment? (Question of law and fact) Assessee's Contention: The AO framed assessments without providing the assessee with the material relied upon. The assessee made multiple requests, including an application dated 28.05.2025 and reminders on 18.06.2025 and 20.11.2025, to the AO for these documents, but they were not provided. The assessee requires these documents to effectively prepare submissions before the ITAT. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding this issue.

Which sections of the Income-tax Act were involved?

Section 144,Section 153A,Section 133A,Section 132A,Section 143(3),Section 271(1)(b),Section 272A(1)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

आदेश/ O R D E R

Per Bench:

1.

The captioned thirteen (13) appeals are filed by assessee. The details of appeals are as under: to 500/Ind/2025 is a set of six (6) quantum-appeals for six (6) Assessment-Years 2015-16 to 2020-21 directed against six (6) separate orders of first-appeals all dated 24.02.2025 and passed by learned Commissioner of Income-tax (Appeals)-3, Bhopal [“CIT(A)”],

Page 1 of 8 to 501/Ind/2025 &ITA Nos.482 to 487/Ind/2025 A.Ys:2015-16 to 2021-22 & A. Ys:2015-16 to 2020-21 which in turn arise out of a consolidated assessment-order dated

19.03.2022 passed by learned ACIT (Central-2), Indore [“AO”] u/s 144 r.w.s. 153A of the Income-tax Act, 1961 [“Act”]. is a quantum-appeal for Assessment-Year

2021-22 directed against order of first-appeal dated 24.02.2025 passed by learned Commissioner of Income-tax (Appeals)-3, Bhopal

[“CIT(A)”], which in turn arises out of assessment-order dated

29.09.2022 passed by ACIT (Central-2), Indore [“AO”] u/s 143(3) of the Income-tax Act, 1961 [“Act”]. to 487/Ind/2025 is a set of six (6) penalty-appeals for six (6) Assessment-Years 2015-16 to 2020-21 directed against six (6) separate orders of first-appeals all dated 27.02.2025 and passed by learned Commissioner of Income-tax (Appeals)-3, Bhopal [“CIT(A)”], which in turn arise out of six (6) separate penalty-orders dated

04.02.2022/30.03.2022 passed by learned ACIT (Central-2), Indore

[“AO”] u/s 271(1)(b)/272A(1)(d) of the Income-tax Act, 1961 [“Act”].

2.

Since these appeals relate to same assessee/appellant and same assessment-years, they were heard together at the request of parties and are being disposed of by this common order. We first take up Quantum- Appeals and thereafter Penalty-Appeals.

Page 2 of 8 to 501/Ind/2025 &ITA Nos.482 to 487/Ind/2025 A.Ys:2015-16 to 2021-22 & A. Ys:2015-16 to 2020- to 500/Ind/2025 & 501/Ind/2025 – Quantum-Appeals:

3.

In these seven appeals of AYs 2015-16 to 2021-22, the assessee is aggrieved by the assessments framed/incomes assessed by AO on the basis of material received from Police Station Rajendra Nagar u/s 132A and material collected during the survey conducted by authorities u/s 133A.

The assessee’s primary grievance is such that the AO has framed assessments u/s 144/143(3) without providing to assessee the material relied upon. Ld. AR submitted that the assessee has also made a recent attempt by filing application dated 28.05.2025, reminder-1 e-mail dated 18.06.2025 and reminder-2 letter dated 20.11.2025 to AO to receive the required documents but still the AO has not provided same to assessee till date. Copy of assessee’s latest reminder-2 is scanned and re-produced below:

Page 3 of 8 to 501/Ind/2025 &ITA Nos.482 to 487/Ind/2025 A.Ys:2015-16 to 2021-22 & A. Ys:2015-16 to 2020-21

Page 4 of 8 to 501/Ind/2025 &ITA Nos.482 to 487/Ind/2025 A.Ys:2015-16 to 2021-22 & A. Ys:2015-16 to 2020-21

4.

Ld. AR submitted that in absence of documents, the assessee was neither in a position to make any submission to CIT(A) nor in a position to make any submission before ITAT as of now. Further, the assessments framed by AO on the basis of material gathered u/s 132A/133A but without providing same to assessee, are also violative of principal of natural justice and hence unsustainable. Therefore, these matters must be remanded to AO for a meritorious assessments with suitable directions.

5.

Per contra, Ld. DR for revenue opposed the request of assessee/Ld.

AR. He submitted that the assessee was very much aware of the material

Page 5 of 8 to 501/Ind/2025 &ITA Nos.482 to 487/Ind/2025 A.Ys:2015-16 to 2021-22 & A. Ys:2015-16 to 2020-21 found during survey since the assessee admitted undisclosed income in statements recorded during survey (Para 3.2 of assessment-order) which was certainly on the basis of impounded material. Further, the assessee has not retracted those statements after survey. Further, the assessee remained non-responsive to the notices issued by CIT(A) also. Further, the application/reminders filed by assessee to the AO for supply of material are recent dated 28.05.2025, 18.06.2025 and 20.11.2025 having been filed after passing of order of first-appeals by CIT(A). Therefore, in the situation, the assessee should not be given any benefit and these appeals of assessee must be summarily rejected and the orders of lower authorities must be upheld.

6.

We have carefully considered the rival submissions and perused the material available on record. It is an admitted position that the assessments under consideration have been framed on the basis of material stated to have been received u/s 132A of the Act and material collected during survey proceedings u/s 133A of the Act. However, the Revenue has not been able to demonstrate that the complete set of such relied-upon material was ever supplied to the assessee. Merely because certain statements were recorded during the survey proceedings cannot, by itself, substitute the statutory requirement of furnishing the underlying material forming the basis of additions, particularly when such material has been relied upon for framing the assessments. Non-supply of relied- upon material goes to the root of the matter and results in violation of the Page 6 of 8 to 501/Ind/2025 &ITA Nos.482 to 487/Ind/2025 A.Ys:2015-16 to 2021-22 & A. Ys:2015-16 to 2020-21 principles of natural justice, thereby vitiating the assessments. In the interest of justice and fair play, and without expressing any opinion on the merits of the additions, we deem it appropriate to set aside the impugned orders and restore these matters to the file of the AO for fresh adjudication.

The AO shall supply all the material relied upon to the assessee, afford adequate opportunity of being heard, and thereafter frame the assessments afresh in accordance with law. The assessee is also directed to extend full cooperation and respond to the notices issued. Accordingly, these appeals of the assessee are allowed for statistical purposes. to 487/Ind/2025 – Penalty-Appeals:

7.

In these six appeals for AYs 2015-16 to 2020-21, the assessee is aggrieved by the penalties imposed by AO u/s 271(1)(b)/272A(1)(d). The AO has imposed a penalty of Rs. 10,000/- in each of the assessment-year for assessee’s failure to comply with the notice issued by AO u/s 142(1).

8.

Having heard learned Representatives of both sides, we find that the assessee has remained non-compliant to the notices issued by AO without having any sufficient cause. The Ld. AR for assessee’s only submission was that since the material collected u/s 132A/133A was not supplied to assessee, the assessee was unable to make compliance of notices u/s 142(1) but this submission is not acceptable because even in that case, the assessee could at least file a reply to AO and in such reply, the assessee could point out his inability of making compliance due to non-supply of Page 7 of 8 to 501/Ind/2025 &ITA Nos.482 to 487/Ind/2025 A.Ys:2015-16 to 2021-22 & A. Ys:2015-16 to 2020-21 material. But even that minimum was not done. The Ld. DR for revenue is also justified in contending that the assessee did not even file any reply to the show-cause notice issued by AO before imposing penalty. Faced with this situation, we are not inclined to grant any relief to assessee.

Consequently, the orders passed by lower authorities are upheld.

Accordingly, these appeals are dismissed.

9.

Resultantly, the Quantum-Appeals being to 500/Ind/2025 & 501/Ind/2025 are allowed for statistical purposes and the Penalty-Appeals being to 487/Ind/2025 are dismissed.

Order pronounced in open court on 13/01/2026

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