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

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)”],

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.

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.

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.

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

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.

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).

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.

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.