DRISHTI MATHS TEST SERIES,MANJUL DEEP V. NATIONAL E ASSESSMENT, NANDED

ITA 2042/PUN/2025

AI Insights

The case involves Drishti Maths Test Series, a partnership firm engaged in arranging test series and distributing material for 11th and 12th Maths coaching classes, which appealed against the order of the CIT(A) NFAC, Delhi. The appeal was directed against an assessment order that included additional income identified during a survey under section 133A of the Income Tax Act, 1961. The assessee had declared an income of Rs. 7,20,010 in their e-return, which was challenged by the Assessing Officer following a survey that revealed an additional income of Rs. 11,86,500. The CIT(A) dismissed the assessee's appeal due to non-submission of evidence or details to substantiate their claims during the hearings. The Tribunal, considering the circumstances including the COVID-19 pandemic and the submissions made, decided to remit the matter back to the Jurisdictional Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779037 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 29-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJITESH MEENA
• Keywords: Reasonable cause
• Section: 143(3); 133A

Judgement Text

" आयकर अपीलीय अधिकरण \"एस एम सी\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"SMC\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2042/PUN/2025 धििाारण वर्ा / Assessment Year: 2018-2019 Drishti Maths Test Series, Manjul Deep, Tilak Road, Nanded- Waghala-431602 Maharashtra PAN-AANFD0241K Vs National E Assessment, Nanded Appellant Respondent Assessee by : None Revenue by : Shri Ajitesh Meena, JCIT Date of hearing : 14.10.2025 Date of pronouncement : 16.10.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee is directed against the order of Ld. CIT(A) NFAC, Delhi passed u/s 250 of the Income-tax Act, 1961 dated 30.06.2025 which is arising out of assessment order passed u/s 143(3) r.w.s 144B dated 19.05.2021. 2. When the case called for none appeared on behalf of the assessee inspite of being served valid notice of hearing fixed for 23.09.2025 and 14.10.2025. I therefore proceed to adjudicate the appeal with the assistance of Ld. Senior Departmental Representative (DR). Printed from counselvise.com 2 ITA No.2042/PUN/2025 3. I have heard rival contentions and perused the record placed before me. The assessee is a Partnership Firm and arranges test series for maths & distributes material for 11th and 12th Maths coaching classes. The assessment relates to assessment year 2018-19 concluded u/s 143(3) r.w.s 144B of the Act on 19.05.2021. Against the returned income of Rs. 7,20,010/- declared in the e-return filed on 01.10.2018, Ld. Assessing Officer (AO) concluded the assessment proceedings after making additions of Rs. 11,86,500/- towards the additional income offered by the partnership assessing firm during the course of survey u/s 133A of the Act carried out on 25.09.2017. 4. The assessee challenged the addition made by Ld. AO in the appeal filed before Ld. CIT(A) on 19.05.2021 but on the 3 notices of hearing fixed for 16.01.2025, 27.05.2025 & 30.06.2025 the assessee failed to file any details nor could submit any evidence to substantiate its claim. As a result Ld. CIT(A) dismissed the appeal of the assessee on merits confirming the addition made by AO. 5. Further on perusal of the statement of facts filed by the assessee before Ld. CIT(A), it is observed that the assessee has been claiming that the declaration made during the survey has been duly considered in the income tax return and the income declared in the survey is prior to the distribution of remuneration and interest to partners u/s 40(b)(v) and that the income declared during the course of survey has been duly honoured and shown in the income tax return. Printed from counselvise.com 3 ITA No.2042/PUN/2025 6. I also observe that the assessment order has been framed on 19.10.2021 which has been framed during the Covid-19 Pandemic restriction period prevailing across the Country. I therefore in the larger interest of justice and being fair to both the parties and also considering the statement of facts filed by the assessee before Ld. CIT(A), deem it proper to provide one more opportunity to the assessee and remit the issues raised on merits to the file of Ld. Jurisdictional Assessing Officer (JAO) for carrying out Denovo assessment proceedings after duly considering the submissions of the assessee and its claim that alleged sum is already offered to tax in the income tax return. Needless to mention that proper opportunity of hearing shall be granted to the assessee by Ld. JAO. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result appeal of the assessee is allowed for statistical purposes. Order pronounced on this 16th day of October, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे/ Pune; दििांक / Dated: 16th October, 2025. Neeta Printed from counselvise.com 4 ITA No.2042/PUN/2025 आिेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"SMC\" बेंच, पुणे / DR, ITAT, \"SMC\" Bench, Pune. 5. गार्ा फाइल / Guard File. आिेशािुसार / BY ORDER, //True Copy// Senior Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune Printed from counselvise.com "