MANGALAM SERVICE STATION ,ALLAHABAD V. ACIT CENTRAL , ALLAHABAD

ITA 165/ALLD/2024

AI Insights

The case involves Manglam Service Station, which appealed against the order of the Commissioner of Income Tax (Appeals) concerning the assessment year 2017-18. The initial assessment by the Assessing Officer under section 143(3) of the Income Tax Act resulted in a total income determination of Rs.6,89,28,948, significantly higher than the returned income of Rs.5,45,220. The CIT(A) upheld this assessment, leading to the current appeal. The Tribunal, after considering the submissions and the paper book provided by the assessee, decided to set aside the CIT(A)'s order and remand the matter back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781480 (ITAT-ALLAHABAD)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 20-11-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A.K. SINGH
• Assessee Lawyers: PRAVEEN GODBOLE
• Keywords: Set aside
• Section: 143(3)

Judgement Text

"I.T.A. No.165/Alld/2024 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.165/Alld/2024 Assessment year:2017-18 Manglam Service Station 60 Stanley Road, Allahabad PAN:AAMFJ4828F Vs. ACIT (Central), Allahabad (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA, A.M. (A) This appeal vide I.T.A. No.165/Alld/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 30/09/2024 (DIN & Order No.ITBA/APL/S/250/2024- 25/1069277158(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) In this case the assessment order dated 30/12/2019 was passed by the Assessing Officer u/s 143(3) of the Act whereby the assessee’s total income was determined at Rs.6,89,28,948/- as against returned income of Rs.5,45,220/-. The assessee filed appeal in the office of the learned CIT(A). Vide impugned appellate order dated 30/09/2024, the assessee’s appeal Appellant by Shri Praveen Godbole, C.A. Respondent by Shri A. K. Singh, Sr. D.R. Printed from counselvise.com I.T.A. No.165/Alld/2024 Assessment Year:2017-18 2 was dismissed. The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 30/09/2024 of the learned CIT(A). In the course of appellate proceedings, a paper book containing the following particulars was filed from the assessee’s side: (B.1) At the time of hearing, learned Counsel for the assessee drew our attention to written submissions contained in the aforesaid paper book, which is reproduced below for the ease of reference: Printed from counselvise.com I.T.A. No.165/Alld/2024 Assessment Year:2017-18 3 Printed from counselvise.com I.T.A. No.165/Alld/2024 Assessment Year:2017-18 4 Printed from counselvise.com I.T.A. No.165/Alld/2024 Assessment Year:2017-18 5 Printed from counselvise.com I.T.A. No.165/Alld/2024 Assessment Year:2017-18 6 Printed from counselvise.com I.T.A. No.165/Alld/2024 Assessment Year:2017-18 7 Printed from counselvise.com I.T.A. No.165/Alld/2024 Assessment Year:2017-18 8 Printed from counselvise.com I.T.A. No.165/Alld/2024 Assessment Year:2017-18 9 (C) At the time of hearing, learned Counsel for the assessee placed reliance on the aforesaid written submissions and paper book. In his oral submissions he pleaded that issues in dispute regarding various additions made by the Assessing Officer in the assessment order, and confirmed by learned CIT(A) in her impugned appellate order; be restored back to the file of the Assessing Officer with the direction to pass de novo order on the issues in accordance with law after providing reasonable opportunity to the assessee. Learned D.R. expressed no objection to this and left the matter to the discretion of the Bench. (D) In view of the foregoing, the impugned appellate order of learned CIT(A) is set aside and the issues in dispute regarding various additions made by the Assessing Officer in the assessment order, and confirmed by learned CIT(A) in her impugned appellate order are restored back to the file of the Assessing Officer with the direction to pass de novo order in accordance with law after providing reasonable opportunity to the assessee. Printed from counselvise.com I.T.A. No.165/Alld/2024 Assessment Year:2017-18 10 (E) In the result, the appeal of the assessee stands allowed for statistical purposes. (Order pronounced in the open court on 30/09/2025) Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:30/09/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Allahabad Printed from counselvise.com "