NAV NIRMAN,ALLAHABAD V. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, , ALLAHABAD

ITA 31/ALLD/2025

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The case involves Nav Nirman, a partnership firm engaged in wholesale trading, which appealed against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment year 2018-19. The firm had initially filed its return declaring a total income of Rs.1,64,420, which was later assessed by the Assessing Officer under section 144 of the Income Tax Act, increasing the total income to Rs.19,86,138 through various additions. The CIT(A) dismissed the firm's appeal for non-prosecution, leading to the current appeal before the ITAT. The firm's representative argued that both the Assessing Officer and CIT(A) had passed their orders without providing sufficient time and opportunity for a proper hearing. The Senior Departmental Representative did not object to the request for a de novo assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792915 (ITAT-ALLAHABAD)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 10-02-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A.K. SINGH
• Assessee Lawyers: S.K. JAISWAL
• Keywords: Set aside; Business income
• Section: 144

Judgement Text

"I.T.A. No.31/Alld/2025 Assessment Year:2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ‘SMC’, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.31/Alld/2025 Assessment year:2018-19 Nav Nirman 1095/1265 Old Katra, Allahabad-211 002 PAN:AAGFN8077J Vs. Dy.C.I.T., Central Circle, Allahabad (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA, A.M. (A) This appeal vide I.T.A. No.31/Alld/2025 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 16/12/2024 (DIN & Order No.ITBA/APL/S/250/2024- 25/1071246380(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) It was noticed that the assessee has filed adjournment application. However, during the course of hearing, the adjournment application was withdrawn. Therefore, the adjournment application was rejected as withdrawn and the appeal was heard on merits. Appellant by Shri S. K. Jaiswal, C.A. Respondent by Shri A. K. Singh, Sr. D.R. Printed from counselvise.com I.T.A. No.31/Alld/2025 Assessment Year:2018-19 2 (C) The facts of the case, in brief, are that the assessee is a partnership firm deriving business income from wholesale trading of plywood, adhesives, locks, kitchen appliances, hardware, cement etc. The assessee filed its return of income on 29/10/2018 declaring total income of Rs.1,64,420/-. The Assessing Officer completed the assessment and passed order under section 144 of the Act and determined the total income of the assessee at Rs.19,86,138/- by making various additions. Aggrieved, the assessee filed appeal before the learned CIT(A) who also dismissed the appeal of the assessee for non prosecution. (D) Aggrieved further, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). In the course of appellate proceedings in ITAT learned A.R. for the assessee submitted that the Assessing Officer as well as learned CIT(A) have passed order without affording sufficient time and opportunity to the assessee. In view of the foregoing, learned AR for the assessee submitted, the impugned order of learned CIT(A) should be set aside and the issues in dispute should be restored to the file of the Assessing Officer with the direction to pass fresh assessment order in accordance with law after providing reasonable opportunity to the assessee. The learned Sr. D.R. for the Revenue expressed no objection and left the matter to the discretion of the Bench. (E) We have heard both sides. We have perused the materials on record. In view of the submissions made by the Learned A. R. for the assessee, and there being no objection from learned Sr. D.R., we set aside the impugned appellate order dated 16/12/2024 and restore the matter back to the file of Printed from counselvise.com I.T.A. No.31/Alld/2025 Assessment Year:2018-19 3 the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity to the assessee. (F) In the result, the appeal of the assessee stands partly allowed for statistical purposes. (Order pronounced in the open court on 22/09/2025) Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:22/09/2025 *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 "