ALANKAR REAL ESTATES PRIVATE LIMITED,GIRISH HEIGHTS, NEAR LIC SQUARE, SADAR, NAGPUR V. DCIT/ACIT CIRCLE-2, NAGPUR, AAYAKAR BHAVAN, TELANKHEDI ROAD,CIVIL LINES,NAGPUR

ITA 330/NAG/2025

AI Insights

The case involves Alankar Real Estates Pvt. Ltd., the appellant, contesting an order from the Commissioner of Income Tax (Appeals), which confirmed an order passed under section 144 of the Income Tax Act by the Assessing Officer. The primary contention was regarding the addition made by the Assessing Officer, which the appellant argued was unjust as the loan in question was repaid in the subsequent year and the company's status was active according to MCA records. The Tribunal noted the repeated non-appearance of the appellant before the Assessing Officer and the CIT(A), which led to the initial dismissal of the appeal on grounds of delay. However, considering the circumstances and the lack of effective opportunity given to the appellant to present their case, the Tribunal decided to set aside the matter back to the CIT(A) for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773425 (ITAT-NAGPUR)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 23-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURJIT KUMAR SAHA
• Assessee Lawyers: VIVEK JAIN
• Keywords: Set aside; Opportunity of being heard
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.330/Nag./2025 (Assessment Year : 2018–19) Alankar Real Estates Pvt. Ltd. Girish Heights, 4th Floor Near LIC Square, Sadar Nagpur 400001 PAN – AAECA8200F ……………. Appellant v/s Dy. Commissioner of Income Tax Circle–2, Nagpur ……………. Respondent Assessee by : Shri Vivek Jain Revenue by : Shri Surjit Kumar Saha Date of Hearing – 24/06/2025 Date of Order – 22/09/2025 O R D E R PER K.M. ROY, A.M. The aforesaid appeal filed by the assessee is against the impugned order dated 16/04/2025, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”] for the assessment year 2018–19. 2. Following grounds have been raised by the assessee:– “1. On the facts and circumstances of the case and in law, respected CIT(A) erred in confirming order passed u/s 144 of Income tax Act. Printed from counselvise.com 2 Alankar Real Estates Pvt. Ltd. ITA no.330/Nag./2025 2. On the facts and circumstances of the case and in law, respected CIT(A) erred in upholding the addition made by the Assessing officer, Without considering the fact that the loan taken was fully paid off to the company in the very next year. 3. On the facts and circumstances of the case and in law, respected CIT(A) erred in upholding the addition made by the Assessing officer, without considering the fact that as on today, the concerned company's status is Active as per the MCA records. 4. The appellant craves leave to add, alter, vary, omit, amend or delete one or more of the grounds of appeal before, or at the time of, hearing of the appeal so as to enable your honor to decide this appeal according to law.” 3. On a perusal of the material available on record, it appears that there has been non–appearance before the Assessing Officer as well as before the learned CIT(A) despite having been granted numerous opportunities, as could be seen from the impugned order passed by the learned CIT(A) vide Para–4.2/Page–3, which is tabulated below:– Sr. no. Notice Date of Notice Date of Hearing Remarks 1. Enablement of Communication 15/11/2022 Sought hearing opportunity on 29/08/2023 2. Notice u/s 250 30/08/2023 14/09/2023 Sought adjournment on 18/09/2023 3. Notice u/s 250 05/08/2024 20/08/2024 No response 4. Notice u/s 250 19/11/2024 04/12/2024 No response 5. Notice u/s 250 07/04/2025 14/04/2025 No response 4. Once the appeal has been dismissed on ground of delay, the learned CIT(A) has proceeded to adjudicate the issue on merit. This sort of approach is deplorable because the appellant was denied effective Printed from counselvise.com 3 Alankar Real Estates Pvt. Ltd. ITA no.330/Nag./2025 opportunity to plead his case. Even before us also, no Paper Book was furnished by the assessee to support the grounds raised. However, the learned Authorised Representative for the assessee fervently prayed that one more opportunity may be granted to him to establish and substantiate his case and requested that the matter may be set aside to the learned CIT(A). The learned D.R. did not seriously object to this proposition. Accordingly, the matter is restored to the file of the learned CIT(A) for de novo adjudication on merit after providing reasonable opportunity of being heard to the assessee. 5. In the result, appeal by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 22/09/2025 Sd/- N.K. CHOUDHRY JUDICIAL MEMBER Sd/- K.M. ROY ACCOUNTANT MEMBER NAGPUR, DATED: 22/09/2025 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 Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur Printed from counselvise.com "