ITAT Nagpur Judgments — October 2025

The ITAT set aside the ex-parte order of the CIT(A) and remanded the matter back to the CIT(A) for fresh adjudication on merits. The tribunal directed that the assessee be provided adequate opportunity of hearing and should cooperate in submitting information for early disposal.

The Tribunal, referencing a Supreme Court order regarding the COVID-19 period, concluded that there was no delay in filing the appeal before the CIT(A) as the due date fell within the limitation exclusion period. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the matter back to the Assessing Officer for a fresh adjudication on merits, ensuring the assessee receives an adequate opportunity of hearing.

The Income Tax Appellate Tribunal noted that the CIT(A) failed to consider documentary evidence submitted by the assessee during appellate proceedings and did not provide an adequate opportunity of hearing. Consequently, the Tribunal set aside the CIT(A)'s order and restored the matter to the file of the CIT(A) for fresh adjudication on merits after providing a proper opportunity to the assessee.

The Tribunal condoned the delay in filing the appeals. It set aside the CIT(A)'s orders and remanded all disputed issues back to the CIT(A) for fresh adjudication on merits, subject to the assessees paying a cost of Rs. 2,000/- and cooperating in submitting information.

The Income Tax Appellate Tribunal (ITAT) set aside the CIT(A)'s order, noting the assessee's claim that the CIT(A) failed to consider the business nature of the deposits. The matter was remanded back to the jurisdictional Assessing Officer for fresh adjudication on merits, requiring the assessee to be given a proper opportunity of hearing and to cooperate with the submission of information.

The Tribunal found that the promotional expenses were genuinely incurred for business purposes and supported by sufficient evidence, including TDS deduction, Form 16A, and bank statements. It noted that the Assessing Officer's only dispute was regarding the year of incurrence, which the assessee clarified by explaining the accrual basis of expense recognition and subsequent payment. Consequently, the Tribunal directed the Assessing Officer to delete the disallowance.

The Tribunal found that the assessee's explanations regarding the source of funds, including withdrawals from the wife's bank account and personal savings, were not adequately considered by the lower authorities. Therefore, the Tribunal set aside the CIT(A)'s order and remanded the matter back to the Jurisdictional Assessing Officer for a fresh adjudication on merits, providing the assessee with an adequate opportunity of hearing.

The ITAT condoned the delay in filing appeals before both the Tribunal and the CIT(A). It set aside the orders of the CIT(A) and restored the disputed issues to the CIT(A) for fresh adjudication on merits, subject to the assessee paying a cost of ₹2,000/-. All appeals were allowed for statistical purposes.

The Tribunal condoned the delay in filing the appeals before it. It noted the CIT(A)'s ex-parte dismissal but recognized the assessee's contention of having a good case on merits. Therefore, the Tribunal set aside the CIT(A)'s order and remanded the disputed issues back to the CIT(A) for fresh adjudication on merits, subject to the assessee paying costs of Rs.2,000/- for non-compliance.

The Tribunal found sufficient cause for the delay in filing the appeals before the CIT(A) and condoned it. It set aside the ex-parte order of CIT(A), restoring the issues to the CIT(A) for fresh adjudication on merits, thereby providing the assessee another opportunity to be heard, subject to payment of Rs. 2,000/- cost.

The ITAT found that the CIT(A) erred in dismissing the appeals ex-parte, especially given valid reasons for delay in filing before the CIT(A) and the assessees claiming a good case on merits. The Tribunal set aside the CIT(A)'s orders and restored the disputed issues to the CIT(A) for fresh adjudication on merits, providing the assessees another opportunity to be heard, subject to depositing a cost of Rs.2,000/-.

The Tribunal found that the assessment order was received on 13.02.2020 and the appeal to CIT(A) was filed within the prescribed time limit. It condoned the delay in the interest of justice and remanded the matter back to the CIT(A) for fresh adjudication on merits, providing the assessee with adequate opportunity of hearing.

The Tribunal held that the assessee had duly explained the source of the cash deposits through supporting documents such as the cash book, sales register, and bank statements, which was not disputed by the revenue. Relying on a similar ITAT decision, it was concluded that if the nature and source of investment are explained, no addition under Section 69 can be made. The order of the CIT(A) was set aside, and the Assessing Officer was directed to delete the addition.

For the first issue, the Tribunal directed the AO to restrict the interest disallowance under Section 40(a)(ia) to 30%, in accordance with the amended provisions effective from A.Y. 2015-16. For the second issue, the Tribunal restored the matter to the Jurisdictional Assessing Officer, granting the assessee a fresh opportunity to substantiate with evidence and confirmations that the interest-free advances were made from available interest-free funds.

The Tribunal set aside the ex-parte order of the CIT(A), restoring the disputed issues to the CIT(A) for fresh adjudication on merits. This is conditional upon the assessee paying a cost of Rs. 2,000/- within one month and cooperating in submitting information, to ensure an adequate opportunity of hearing.

The Tribunal condoned the delay in filing the appeal and noted the CIT(A) had passed an ex-parte order. To ensure natural justice and provide a fair opportunity, the Tribunal set aside the CIT(A)'s order and remanded the issues back to the CIT(A) for fresh adjudication on merits, subject to the assessee paying Rs. 2,000/- as costs.

The Tribunal observed that the recipient, Muthoot Finance Ltd., had confirmed the receipt of interest and offered it to tax. It directed the Assessing Officer to verify the evidence regarding the interest payment and grant relief accordingly. Furthermore, the AO was directed to examine the TCS claim supported by Form 26AS and grant correct TCS credits.

The ITAT noted the ex-parte dismissal by the CIT(A) but recognized that the assessee had raised significant grounds of appeal. To ensure natural justice, the ITAT set aside the CIT(A)'s order and remanded the matter back to the CIT(A) for fresh adjudication on merits, providing the assessee another opportunity for hearing.

The Tribunal condoned the delay in filing the appeal. It noted the CIT(A)'s dismissal for non-compliance versus the assessee's claim of non-receipt of notices. To ensure justice and provide a fair hearing, the Tribunal set aside the CIT(A)'s order and remanded the issues back to the jurisdictional Assessing Officer for fresh adjudication on merits, with the assessee to be given an adequate opportunity to be heard.

The Income Tax Appellate Tribunal observed that the CIT(A) dismissed the appeal ex-parte without providing adequate opportunity. The Tribunal set aside the CIT(A)'s order and restored the disputed issues to the Jurisdictional Assessing Officer for fresh adjudication on merits, providing the assessee another opportunity for hearing and cooperation in submitting information.

The Tribunal set aside the CIT(A)'s ex parte order, acknowledging potential reasons for non-compliance (medical illness cited). It remanded the case back to the Assessing Officer for fresh adjudication on merits, providing the assessee a fresh opportunity of hearing to present evidence, in the interest of justice.

The Tribunal found sufficient cause for the delay in filing the appeal before the CIT(A) and condoned it. It set aside the CIT(A)'s order and restored the matter to the Assessing Officer for fresh adjudication on merits, ensuring the assessee is provided adequate opportunity of hearing and to submit information.

The Tribunal acknowledged that non-compliance could have various reasons and that the assessee deserved a proper opportunity of hearing for justice. Consequently, the CIT(A)'s order was set aside, and the disputed issues were restored to the CIT(A) for fresh adjudication on merits, ensuring the assessee is provided adequate opportunity.

The Tribunal condoned the delay in filing the appeal, noting that the CIT(A) dismissed the appeal ex-parte without ensuring adequate opportunity of hearing. Therefore, the Tribunal set aside the CIT(A)'s order and restored the disputed issues to the file of the CIT(A) for fresh adjudication on merits, with the assessee to be provided adequate opportunity.

The ITAT condoned the 296-day delay in filing the appeal before it and held that the CIT(A) should have adopted a pragmatic approach and condoned the 21-day delay in the first appeal. Consequently, the ITAT set aside the CIT(A)'s order and remanded the matter back for fresh adjudication on merits after providing adequate opportunity to the assessee.

The Tribunal found that the assessee, an agriculturist, had adequately explained the source of the cash deposit of Rs. 4,04,000 from the sale of agricultural land with supporting evidence. While acknowledging a delay in deposit, the Tribunal ruled that the source itself was not disputed, thus directing the deletion of the Section 68 addition.

The Tribunal condoned the delay in filing the appeal. It set aside the ex-parte order of the CIT(A) and restored the disputed issues back to the CIT(A) for fresh adjudication on merits, providing the assessee another opportunity for hearing. This decision was made considering the potential reasons for non-compliance and to ensure justice.

The Tribunal found that the assessee had provided sufficient evidence, including bank statements and a cash flow statement, demonstrating the availability of cash balance from business income to explain the deposits. Therefore, the order of the CIT(A) sustaining the addition under Section 68 was set aside, and the Assessing Officer was directed to delete the addition.

The Tribunal found that the assessee had sufficient cause for the delay as they were pursuing alternative remedies. The ITAT condoned the delay, set aside the CIT(A)'s order, and remanded the case back to the CIT(A) to adjudicate the issues afresh on merits.

The Tribunal observed that the assessee claimed to have a good case on merits and that non-compliance at the CIT(A) stage could be due to various reasons. To ensure justice, the Tribunal set aside the CIT(A)'s order and restored the issues to the Assessing Officer for a fresh adjudication on merits. The AO is directed to provide the assessee with adequate opportunity to be heard and to submit material evidence.

The Ld. Departmental Representative (D.R.) had no objections to the withdrawal of the appeal. Consequently, the Income Tax Appellate Tribunal dismissed the appeal as withdrawn, acceding to the assessee's request.

The Tribunal condoned the 42-day delay in filing the appeal and observed that the assessee was not given proper opportunity to be heard at the CIT(A) level, citing the assessee's status as a senior citizen and difficulties with e-portal notices. To ensure justice, the Tribunal set aside the CIT(A)'s order and remanded the issues back to the jurisdictional Assessing Officer for fresh adjudication on merits, with directions to provide adequate opportunity to the assessee.

The ITAT found that the assessee's delay was due to being unaware of tax provisions and was not deliberate, thus constituting sufficient cause for condonation. The Tribunal condoned the delay, set aside the CIT(A)'s order, and remanded the matter back to the CIT(A) for fresh adjudication on the merits of the additions, providing the assessee an adequate opportunity of hearing.

The Tribunal found that the CIT(A) erred in not condoning the delay despite the assessee providing sufficient cause. It held that a pragmatic approach should be adopted for condonation of delay. The Tribunal set aside the CIT(A)'s order and restored the disputed issues to the file of the CIT(A) for fresh adjudication on merits, providing adequate opportunity for hearing to the assessee.

The Tribunal acknowledged the assessee's non-compliance before the CIT(A) but recognized that there could be valid reasons for it. To ensure justice, the Tribunal set aside the CIT(A)'s order and restored the issues to the CIT(A) for fresh adjudication on merits, with directions to provide the assessee an adequate opportunity of hearing and for the assessee to cooperate.

The Tribunal condoned the delay in filing the appeal. It set aside the CIT(A)'s order, restoring the matter to the CIT(A) for fresh adjudication on merits, providing the assessee with an adequate opportunity of hearing to substantiate its claims.

The Tribunal, while noting the assessee's non-compliance, recognized the grounds of appeal challenging the AO's actions. To meet the ends of justice, the CIT(A)'s order was set aside, and the matter was remanded back to the CIT(A) for fresh adjudication on merits, providing the assessee another opportunity for hearing and compliance.

The Tribunal condoned the delay in filing the appeal, set aside the CIT(A)'s ex-parte order, and restored the matter to the file of the CIT(A) for fresh adjudication on merits, granting the assessee another opportunity for hearing.

The Tribunal condoned the delay in filing the appeal before itself. It directed that the assessee be given another opportunity before the CIT(A) to explain the delay and have the appeal adjudicated on merits, subject to payment of Rs. 2,000 as cost to the Income Tax Department within one month and cooperation in submitting information. The grounds of appeal are allowed for statistical purposes.

The Tribunal found the CIT(A)'s order cryptic and lacking proper adjudication and reasonable opportunity of hearing for the assessee, despite the assessee providing substantial information. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the issues for fresh adjudication on merits, with directions to provide adequate opportunity of hearing.

The ITAT condoned the 244-day delay in filing the appeal before it. Considering the CIT(A) dismissed the appeal solely on the ground of delay without addressing the merits, the Tribunal found it appropriate to grant the assessee one final opportunity. The case was remanded back to the CIT(A) to reconsider the condonation of delay and then adjudicate the appeal on merits, subject to the assessee paying Rs. 2,000 as costs.

The Tribunal acknowledged the assessee's supporting documents like transportation bills, invoices, tax audit reports, GST compliances, and a demonstrated gross profit ratio. While the supplier was deemed non-genuine by GST authorities, the Tribunal, considering the material evidence and judicial decisions, set aside the CIT(A)'s order and directed the Assessing Officer to estimate the income at 6.5% on the unapproved/bogus purchases. Grounds of appeal related to the Section 148 notice and natural justice were dismissed as not pressed.