JESARAM JEUMAL GURBANI,AKOLA vs. ITO WARD 1 AKOLA, AKOLA
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Income Tax Appellate Tribunal, “DB” BENCH, NAGPUR
Before: SHRI PAWAN SINGH, JM & SHRI KHETTRA MOHAN ROY, AM
Per: Khettra Mohan Roy, AM
The captioned appeal by the assessee is against the impugned
order dated 28/11/2024, passed by the learned Commissioner of
Income Tax (Appeal)/Addl/JCIT(A)–2, Vadodara [for short, “ld.
CIT(A)”] for the Assessment Year (A.Y.) 2019–20. The assessee has
raised the following grounds of appeal:
“1. Whether on the facts & circumstances of the case, the ld. CIT(Appeals)was justified in affirming the order passed under section 154 by CPC pertaining to disallowance of payment made
2 ITA No. 19/Nag./2025 Jesaram Jeumal Gurbani
during the year under consideration pertaining to GST to the tune of `. 8,77,670/–.”
Brief facts of the case are that the assessee is an individual filed
his return of income on 30.09.2029 for Assessment Year (A.Y.) 2019–
20 (within extended due date: 31.10.2019) declaring total income of
`. 4,22,710/– under section 115JC of the Income Tax Act, 1961 (the
Act). The solitary bone of contention in this issue is whether the
addition of `. 8,77,670/– towards unpaid Goods and Service Tax at
year end is at all sustainable particularly in view of the fact, the same
was paid subsequently prior to submission of detailed. The ld. AR
submitted that it was a mistake on the part of the Auditor but we are
not impressed by her argument because there was ample time the
Audit Report and submission of revised return, moreover this Bench
critically deprecated the attitude of threshing application upon fellow
professional during absence.
The ld. DR vehemently submitted that the appeal is dismissed in
keeping in view of the fact that the appeal emanates from the order
under section 154 and there is the mistake apparent on record.
We have given a thoughtful consideration in the subject
technicalities should not come as a barrier for rendering substantial
justice. Accordingly it is deem fit to restore the matter back to the file
Jurisdictional Assessing Officer only for the limited purpose of
3 ITA No. 19/Nag./2025 Jesaram Jeumal Gurbani
verification of tax paid subsequently. This direction is in tandem with
letter and spirit of section 43B of the Act.
In the result, the appeal of assessee is allowed for statistical
purposes.
Order pronounced in the open Court on 23/02/2026
Sd/– Sd/- PAWAN SINGH KHETTRA MOHAN ROY ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur dated 23/02/2026
Copy of the order forwarded to:
(1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order SK, SR. PS Sr. Private Secretary ITAT, Nagpur
