MAAN PROMOTERS PVT. LTD,RANCHI V. ACIT, C.C.2, RANCHI

ITA 232/RAN/2025

AI Insights

This case involves an appeal by Maan Promoters Private Limited against the order of the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2021-2022. The primary issue in the appeal was the non-production of documents related to sundry creditors by the assessee before the lower authorities. The assessee, represented by Shri Devesh Poddar, Advocate, requested the Tribunal to restore the matter to the AO for a fresh decision, allowing them to present the necessary documents. The revenue, represented by Shri Khubchand T. Pandya, Sr.DR, opposed this, stating that sufficient opportunities had already been provided. The Tribunal, considering the circumstances, decided to restore the matter to the AO for a fresh assessment, emphasizing the need for the assessee to cooperate fully in the proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778057 (ITAT-RANCHI)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2021-2022
• Appeal Filed On: 15-07-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KHUBCHAND T. PANDYA
• Assessee Lawyers: DE V E P O D D; O T E
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, र ाँची न्य यपीठ, र ाँची IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM आयकर अपील सं./ITA No.232/RAN/2025 (निि ारण वर्ा / Assessment Year :2021-2022) Maan Promoters Private Limited 357/A, Professor Colony, Karam Toli, Ranchi Jharkhand-834008 Vs. ACIT, Central Circle-2, Ranchi स्थायी लेखा सं./PAN No. : AAGCM 0643 Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue by : Shri Khubchand T. Pandya, Sr.DR सुनवाई की तारीख / Date of Hearing : 10/10/2025 घोषणा की तारीख/Date of Pronouncement : 10/10/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 31.03.2025 for the assessment year 2021-2022. 2. Shri Devesh Poddar, ld. AR appeared on behalf of the assessee. Shri Khubchand T. Pandya, Sr.DR appeared on behalf of the revenue. 3. It was submitted by the ld AR that the issue involved in this appeal is with regard to sundry creditors. It was the submission that the assessee could not able to produce the documents before the authorities below. It was, thus, prayer that the issues may be restored to the file of ld. AO to decide the issue afresh so that the assessee could be able to provide all the relevant documents to substantiate his claim and shall cooperate in the set aside proceedings. Printed from counselvise.com ITA No.232/Ran/25 2 4. In reply, ld CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld. 5. We have considered the rival submissions. A perusal of the facts of the present case and the orders of the lower authorities clearly shows hat the assessee had not produced the confirmation in regard to the creditors before the AO and ld. CIT(A). This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. AO in the readjudication proceedings, positively. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 10/10/2025. Sd/- (RATNESH NANDAN SAHAY) Sd/- (GEORGE MATHAN) लेख सदस्य / ACCOUNTANT MEMBER न्य नयक सदस्य / JUDICIAL MEMBER र ाँची Ranchi; दिनांक Dated 10/10/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिललपप अग्रेपर्ि/Copy of the Order forwarded to : आदेश िुस र/ BY ORDER, (Senior Private Secretary) आयकर अपीलीय अधिकरण, र ाँची / ITAT, Ranchi 1. अपीलार्थी / The Appellant- . 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, र ाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "