ANUJ TIWARI,DHAR vs. ACIT(CENTRAL)-2, INDORE
Facts
Assessments for AYs 2015-16 to 2021-22 were framed against the assessee based on material from a police station u/s 132A and survey u/s 133A. The assessee contended that the assessments were invalid due to the AO's failure to provide relied-upon material despite repeated requests, violating natural justice. Penalty appeals arose from non-compliance with notices u/s 142(1), which the assessee attributed to the non-supply of these underlying documents, while the Revenue argued the assessee had admitted undisclosed income and failed to respond to notices.
Held
The tribunal allowed the quantum appeals for statistical purposes, setting aside the impugned orders and remanding the matters to the AO for fresh adjudication with directions to supply all relied-upon material and afford adequate opportunity of being heard, citing a violation of natural justice. However, the penalty appeals were dismissed as the assessee failed to provide sufficient cause for non-compliance with notices, not even filing a reply to explain their inability to comply.
Key Issues
1. Whether assessments framed without providing relied-upon material collected u/s 132A/133A violate principles of natural justice. 2. Whether penalties for non-compliance with notices u/s 142(1) are justified when the assessee claims non-receipt of underlying material.
Sections Cited
144, 153A, 143(3), 271(1)(b), 272A(1)(d), 132A, 133A, 142(1)
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:
The captioned thirteen (13) appeals are filed by assessee. The details of appeals are as under:
(i) I.T.A. No. 495 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
Anuj Tiwari ITA Nos.495 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”].
(ii) I.T.A. No. 501/Ind/2025 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”].
(iii) I.T.A. No. 482 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”].
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
Anuj Tiwari ITA Nos.495 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 I.T.A. No. 495 to 500/Ind/2025 & 501/Ind/2025 – Quantum-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.
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
Anuj Tiwari ITA Nos.495 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
Anuj Tiwari ITA Nos.495 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
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.
AR. He submitted that the assessee was very much aware of the material
Page 5 of 8
Anuj Tiwari ITA Nos.495 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.
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
Anuj Tiwari ITA Nos.495 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.
I.T.A. No. 482 to 487/Ind/2025 – Penalty-Appeals:
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
Anuj Tiwari ITA Nos.495 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.
Resultantly, the Quantum-Appeals being ITA No. 495 to
500/Ind/2025 & 501/Ind/2025 are allowed for statistical purposes and
the Penalty-Appeals being I.T.A. No. 482 to 487/Ind/2025 are dismissed.
Order pronounced in open court on 13/01/2026
Sd/- Sd/-
(PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore िदनांक/ Dated : 13/01/2026 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSenior Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore
Page 8 of 8
