DCIT, CIRCLE 8, PUNE V. COLOURMET INFRATECH PVT. LTD., PUNE

ITA 1429/PUN/2025

AI Insights

The case involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals) which had allowed the appeal of the assessee, Colourmet Infratech Private Limited, and deleted the addition made by the Assessing Officer of Rs.11,62,37,852. The Revenue contended that the CIT(A) erred in admitting additional evidences which were not produced during the assessment proceedings but were presented for the first time before the CIT(A). The Tribunal found that the CIT(A) did not follow the mandatory procedure under Rule 46A of the Income Tax Rules, which requires recording satisfaction for admitting additional evidence and calling for a report from the Assessing Officer on such evidence.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839725 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 30-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Keywords: Additional evidence
• Section: 143(3)

Judgement Text

" आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणे में। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1429/PUN/2025 निर्धारण वषा / Assessment Year: 2016-17 Dy.Commissioner of Income Tax, Circle-8, Pune. V s Colourmet Infratech Private Limited, Plot No.F-10/2, Phase-3, MIDC Chakan, Kharabwadi Village Khed, Pune – 410501. PAN: AAFCC1468A Appellant/ Revenue Respondent / Assessee Assessee by None Revenue by Shri Amol Khairnar – CIT(DR) Date of hearing 25/02/2026 Date of pronouncement 26/02/2026 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM : This is an appeal filed by the Revenue against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], passed under section 250 of the Income Tax Act, 1961 for the A.Y.2016-17 dated 07.03.2025 emanating from the Assessment Order passed under section 143(3) of the Act, dated 26.12.2018. The Revenue has raised the following grounds of appeal : Printed from counselvise.com ITA No.1429/PUN/2025 [D] 2 “1. On the facts and circumstances of the case and in law, the Id. CIT(A) has erred in allowing the appeal of the assessee and deleting the addition made by the AO of Rs.11,62,37,852/ based on the documentary evidences furnished by the assessee, without appreciating that some of the evidences were never produced by the assessee before the AO during the assessment proceedings but produced for the first time before the Id. CIT(A) and therefore, the same would fall in the category of additional evidences within the meaning of Rule 46A of the I.T. Rules. 2. On the facts and circumstances of the case and in law, the Id. CIT(A) erred in admitting the additional evidences furnished by the assessee without recording a clear finding as to the circumstances as detailed in sub-rule (1) of Rule 46A under which it merited admission as additional evidence, thereby violating the mandate contained in sub-rule (2) of Rule 46A. 3. On the facts and circumstances of the case and in law, the Id. CIT(A) erred in admitting the additional evidences furnished by the assessee without giving the AO reasonable opportunity to examine the same and to furnish any evidence to rebut the same, thereby grossly disregarding the requirements as mandated in Rule 46A(3) of the 1.T Rules. 4. The appellant craves leave to add to, amend, alter any of the above grounds of appeal” 2. None appeared for the Assessee. No adjournment letter was filed. 3. On following dates no Authorised Representative appeared on behalf of assessee and hence, case was adjourned :  22.09.2025  23.09.2025  03.12.2025 Printed from counselvise.com ITA No.1429/PUN/2025 [D] 3 3.1 Thus, consistently Assessee has not attended the hearing nor Assessee’s Authorised Representative attended the hearing. 4. One notice was served on the assessee, through ld.Departmental Representative(ld.DR) for the Revenue. Ld.DR filed a report that notice was served on the registered email address and also through WhatsApp. In these facts, we continued hearing in absence of ld.AR for the Assessee. Findings & Analysis : 5. We heard ld.DR for the Revenue and perused the material on record. Ld.DR read out paragraph 7 onwards of the order under section 250 of the Income Tax Act, 1961. Ld.CIT(DR) explained that the ledger extracts appearing in paragraph 7 were never filed during assessment proceedings. Therefore, there was violation of Rule 46A. 6. We have studied the assessment order and Ld.CIT(A)’s order. It is observed that during the assessment proceedings, complete ledger accounts of Blue Sea Commodities and Ushdev International were never produced. However, it is seen that Ledger Accounts were filed before ld.CIT(A) and ld.CIT(A) has taken cognizance of Printed from counselvise.com ITA No.1429/PUN/2025 [D] 4 those Ledgers. As per Rule 46A of the Income Tax Rules, ld.CIT(A) has to record satisfaction before admitting additional evidence. In this case, since the Ledger Accounts were not filed before Assessing Officer, it becomes additional evidence when filed before ld.CIT(A). As per Rule 46A, it is also mandatory for ld.CIT(A) to call for report from the Assessing Officer on the additional evidence. In the case of the assessee, ld.CIT(A) has not followed the procedure laid down in Rule 46A of Income Tax Rules. Therefore, order of ld.CIT(A) is set-aside to ld.CIT(A) for denovo adjudication. Ld.CIT(A) shall provide opportunity of hearing to Assessing Officer and Assessee. Accordingly, Ground No.1 raised by Revenue is allowed. 7. In the result, appeal of the Revenue is allowed for statistical purposes. Order pronounced in the open Court on 26 February, 2026. Sd/- Sd/- VINAY BHAMORE Dr.DIPAK P. RIPOTE JUDICIAL MEMBER ACCOUNTANT MEMBER पपणे / Pune; ददिधंक / Dated : 26 Feb, 2026/ SGR Printed from counselvise.com ITA No.1429/PUN/2025 [D] 5 आदेशकीप्रनिनलनपअग्रेनषि / Copy of the Order forwarded to : 1. अपऩलधर्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. नवभधगऩयप्रनिनिनर्, आयकर अपऩलऩय अनर्करण, “ए” बेंच, पपणे / DR, ITAT, “A” Bench, Pune. 6. गधर्ाफ़धइल / Guard File. आदेशधिपसधर / BY ORDER, / / TRUE COPY / / सहधयक रनिस्ट्रधर /Assistant Registrar आयकर अपऩलऩय अनर्करण, पपणे/ITAT, Pune. Printed from counselvise.com "