M/S. SHAKTI SWAROOP ENTERPRISES ,RAIPUR V. ASSESSMENT UNIT INCOME TAX DEPARTMENT, RAIPUR

ITA 708/RPR/2025

AI Insights

The case involves M/s. Shakti Swaroop Enterprises appealing against the order of the CIT(Appeals)/NFAC for the assessment year 2020-21. The appeal was primarily concerned with the admission of additional evidences that were not presented at the earlier stages due to unavoidable circumstances. The Tribunal considered a precedent set by the Hon'ble Jurisdictional High Court in Manoj Kumar Jain Vs. ITO, which highlighted the importance of considering all relevant documents for a fair adjudication. The Tribunal decided to remand the case back to the CIT(Appeals) to ensure that the additional evidences were properly considered and a new decision was made in accordance with the principles of natural justice.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833593 (ITAT-RAIPUR)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2020-2021
• Appeal Filed On: 21-11-2025
• Other Referred Cases: Manoj Kumar Jain Vs. ITO, TAXC No.61 of 2025
• Laws Referred To: ITAT Rules, 1963, IT Rules, 1962, Section 250(4) & (6) of the Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: S P.C. MOHANTY; PRATIK DESHLAHRA
• Keywords: Additional evidence; Principle of natural justice

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ “एक-सदèय” मामला रायपुर मɅ IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR Įी पाथ[ सारथी चौधरȣ, ÛयाǓयक सदèय क े सम¢ BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.708/RPR/2025 Ǔनधा[रण वष[ /Assessment Year : 2020-21 M/s. Shakti Swaroop Enterprises 201, Rajat Apartments, 2nd Floor, Farista Nursing Home, Byron Bazar, Raipur (C.G.)-492 001 PAN: ADNFS3280L .......अपीलाथȸ / Appellant बनाम / V/s. The Assessment Unit Income Tax Department, Raipur ……Ĥ×यथȸ / Respondent Assessee by : S/Shri P.C. Mohanty, Advocate & Shri Pratik Deshlahra, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 04.02.2026 घोषणा कȧ तारȣख / Date of Pronouncement : 06.02.2026 Printed from counselvise.com 2 M/s. Shakti Swaroop Enterprises Vs. Assessment Unit, Income Tax Department ITA No.708/RPR/2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 24.09.2025 for the assessment year 2020-21 as per the grounds of appeal on record. 2. At the very outset, the Ld. Counsel for the assessee filed an application under Rule 29 of the ITAT Rules, 1963 praying for admission of certain additional evidences which were not filed either before the A.O nor before the Ld. CIT(Appeals)/NFAC due to unavoidable circumstances as explained in the written application filed. In this context further, a prayer has been made by the Ld. Counsel for the assessee that these additional evidences may be admitted by the Tribunal to protect interest of justice. For the sake of completeness, the said application is extracted as follows: Printed from counselvise.com 3 M/s. Shakti Swaroop Enterprises Vs. Assessment Unit, Income Tax Department ITA No.708/RPR/2025 Printed from counselvise.com 4 M/s. Shakti Swaroop Enterprises Vs. Assessment Unit, Income Tax Department ITA No.708/RPR/2025 Printed from counselvise.com 5 M/s. Shakti Swaroop Enterprises Vs. Assessment Unit, Income Tax Department ITA No.708/RPR/2025 3. That the Hon’ble Jurisdictional High Court in the case of Manoj Kumar Jain Vs. ITO, TAXC No.61 of 2025, order dated 07.04.2025 had held that the ITAT has committed grave legal error in rejecting the application without considering the fact as to whether the documents filed by the assessee are required for just and proper disposal of the appeal in light of Rule 29 of the ITAT Rules. Printed from counselvise.com 6 M/s. Shakti Swaroop Enterprises Vs. Assessment Unit, Income Tax Department ITA No.708/RPR/2025 4. I have also gone through the reasons recorded in the petition filed by the Ld. Counsel for the assessee as to why these evidences were not filed before the Ld. CIT(Appeals)/NFAC or before the A.O and there is no malafide conduct detected on the part of the assessee for such failure. At the same time, the Ld. Sr. DR has not brought on record any evidence/document opposing the plea of the assessee and rather, fairly conceded that in the greater interest of justice, the matter needs to be revisited by the first appellate authority considering all these additional evidences filed on record in compliance to Rule 46A(3) of the IT Rules, 1962. 5. Having heard the submissions of the parties herein, considering the documents on record and as per directives of the Hon’ble Jurisdictional High Court, I am of the view that firstly, any quasi-judicial authority shall have to consider all the documents on record before arriving at a conclusion so that there is clear reasoning in the order itself which reveals that the said authority has arrived at a such conclusion through independent application of mind. Secondly, Rule 46A(3) of the IT Rules, 1962 shall be complied with so that a ground report can be obtained from the A.O regarding all these additional evidences which were filed by the assessee. Thirdly, no prejudice caused to the revenue if the matter is remanded to the file of the Ld. CIT(Appeals) for complying with Rule 46A(3) of the IT Rules, 1962 regarding the said additional evidences. In view Printed from counselvise.com 7 M/s. Shakti Swaroop Enterprises Vs. Assessment Unit, Income Tax Department ITA No.708/RPR/2025 thereof, I set-aside the order of the Ld. CIT(Appeals)/NFAC and remand the matter back to its file while admitting the additional evidences and having admitted the same, I direct the Ld. CIT(Appeals)/NFAC to adjudicate the matter denovo while complying with the principles of natural justice. The Ld. CIT(Appeals)/NFAC shall in compliance to Rule 46A(3) of the IT Rules, 1962 shall call for a remand report from the A.O and pass a speaking order considering all the additional evidences/documents filed by the assessee on record in terms with Section 250(4) & (6) of the Act. 6. As per the above terms grounds of appeal of the assessee are allowed for statistical purposes. 7. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in open court on 06th day of February, 2026. Sd/- (PARTHA SARATHI CHAUDHURY) ÛयाǓयक सदèय/JUDICIAL MEMBER रायपुर / Raipur; Ǒदनांक / Dated : 06th February, 2026. SB, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The Pr. CIT-1, Raipur (C.G.) Printed from counselvise.com 8 M/s. Shakti Swaroop Enterprises Vs. Assessment Unit, Income Tax Department ITA No.708/RPR/2025 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, “एक-सदèय” बɅच, रायपुर / DR, ITAT, “SMC” Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur Printed from counselvise.com "