ACIT, CIRCLE-2, PATNA vs. SHREE NANAK FERRO ALLOYS PVT LTD, JAMSHEDPUR
In the result, the appeal of the Revenue is dismissed
ITA 249/PAT/2019[2013-14]Status: HeardITAT Patna09 Dec 2025AY 2013-14
Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Shree Nanak Ferro Alloys Pvt. Ltd. Acit, Circle-2 Room No.205, 2Nd Floor, Avrtar Acit, Circle-2, Patna, Bihar Vs. Building, Bisturpur, Jamshedpur, Jharkhand (Appellant) (Respondent) Pan No. Aaics1706N Assessee By : S/Shri A.K. Rastogi Rakesh Kumar, Ar Revenue By : Shri Md Ah Chowdhary, Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 09.12.2025
For Appellant: S/Shri A.K. RastogiFor Respondent: Shri MD AH Chowdhary, DR
Section 139Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 68
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SOT 32 (Delhi Trib.) held that The issue was as to whether the Commissioner
(Appeals) was justified in deleting the addition made by the Assessing Officer on the basis of the statements which were neither confronted to the assessee for rebuttal nor any opportunity was granted to the assessee to cross-examine the deponents in spite of repeated requests
