MANISH KHANDELWAL,JAGDALPUR V. INCOME TAX OFFICER, JAGDALPUR

ITA 34/RPR/2026

AI Insights

The case involves an appeal by Manish Khandelwal against the order of the CIT(Appeals)/NFAC, which was dated 22.12.2025 for the assessment year 2017-18. The primary issue arose from the assessee's failure to produce books of account before the A.O, leading to an assessment order under section 144 of the Income Tax Act, 1961. The A.O estimated the profit at 8% under section 44AD of the Act. During the tribunal hearing, no representative appeared for the assessee, nor was any adjournment petition filed. The tribunal decided to provide a final opportunity to the assessee to comply and furnish the necessary documents.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835212 (ITAT-RAIPUR)
• Duration Of Justice: 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 23-01-2026
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Keywords: Principle of natural justice
• Section: 144; 44AD

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.34/RPR/2026 Ǔनधा[रण वष[ /Assessment Year : 2017-18 Manish Khandelwal Chitrakot Road, Jagdalpur, (C.G.)-494 001 PAN: AEYPK2017F .......अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer, Ward-Jagdalpur (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 10.02.2026 घोषणा कȧ तारȣख / Date of Pronouncement : 10.02.2026 Printed from counselvise.com 2 Manish Khandelwal Vs. ITO, Ward-Jagdalpur (C.G.) ITA No.34/RPR/2026 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 22.12.2025 for the assessment year 2017-18 as per the grounds of appeal on record. 2. That as evident from Para 3.2 of the order of the Ld. CIT(Appeals)/NFAC that in spite of several opportunities being provided to the assessee failed to produce books of account before the A.O and the assessment order was therefore completed u/s. 144 of the Income Tax Act, 1961 (for short ‘the Act’). That the A.O was correct in estimating the profit @ 8% u/s. 44AD of the Act. 3. That when the matter came up for hearing, none appeared for the assessee nor any adjournment petition has been filed. Considering the aforesaid para i.e. 3.2 of the Ld. CIT(Appeal)/NFAC’s order that the adjudication regarding the estimation of profit @ 8% remained substantively incomplete due to non-compliance by the assessee before the A.O and for non-furnishing of the books of account and therefore, it would be fit and proper in the interest of substantive justice to provide final opportunity to the assessee enabling him to furnish books of account and other details before the A.O and after careful consideration of these Printed from counselvise.com 3 Manish Khandelwal Vs. ITO, Ward-Jagdalpur (C.G.) ITA No.34/RPR/2026 documents the A.O shall pass necessary order as per law. Needless to mention, principles of natural justice always to be complied with. I order accordingly. 4. As per the above terms grounds of appeal of the assessee are allowed for statistical purposes. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in open court on 10th day of February, 2026. Sd/- (PARTHA SARATHI CHAUDHURY) ÛयाǓयक सदèय/JUDICIAL MEMBER रायपुर / Raipur; Ǒदनांक / Dated : 10th 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.) 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 "