NIMBLELOGIK PRIVATE LIMITED,PUNE V. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2,PUNE, PUNE

ITA 2263/PUN/2025

AI Insights

Nimblelogik Pvt. Ltd., a private limited company engaged in transportation and logistics, filed an appeal against the order of the Ld. CIT(A) / NFAC, which confirmed an addition of Rs.1,50,50,674 to the assessee's income for the assessment year 2022-23. The additions were primarily related to the non-genuineness of share premium, lack of documentary evidence for trade payables, loans/advances, and an adhoc disallowance of expenses. The Ld. CIT(A) dismissed the appeal for want of prosecution without deciding on the merits. The Tribunal found that the dismissal was not in accordance with the provisions of section 250(6) of the Income Tax Act, 1961, which mandates a decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791250 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2022-2023
• Appeal Filed On: 30-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH GAWALI
• Assessee Lawyers: SACHIN P KUMAR; PRINTED FROM COUNSELVISE.COM
• Keywords: Corroborative evidences
• Section: 143(3); 142(1); 68; 69

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.2263/PUN/2025 Assessment year : 2022-23 Nimblelogik Pvt. Ltd. F No.A6/103, Meghapolis, Sunway PH-III, Hinjewadi, Pune – 411057 Vs. ACIT, Circle – 2, Pune PAN: AAHCN2080P (Appellant) (Respondent) Assessee by : Shri Sachin P Kumar Department by : Shri Rajesh Gawali, Addl.CIT Date of hearing : 10-12-2025 Date of pronouncement : 12-12-2025 O R D E R PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the order dated 28.07.2025 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2022-23. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the ex-parte order of the Ld. CIT(A) / NFAC in confirming the addition of Rs.1,50,50,674/- made by the Assessing Officer. 3. Facts of the case, in brief, are that the assessee is a private limited company engaged in the business of transportation and logistics services under the name and style of “Nimblelogik Pvt. Ltd.” It filed its return of income on 05.11.2022 declaring Nil income. The case of the assessee was selected for scrutiny and Printed from counselvise.com 2 ITA No.2263/PUN/2025 accordingly notice u/s 143(2) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was issued. Subsequently the Assessing Officer issued notice u/s 142(1) of the Act along with a questionnaire. The assessee in response to the same filed the requisite details. The Assessing Officer completed the assessment u/s 143(3) of the Act on 15.03.2024 determining the total income of the assessee at Rs.1,50,50,674/- wherein he made the following additions: (i) Addition u/s 68 being share premium received on the ground that the assessee failed to prove genuineness of transaction and creditworthiness of shareholders along with necessary supporting evidences - Rs.1,00,01,600/- (ii) Addition on account of trade payable on the ground of non furnishing of documentary evidences - Rs.7,71,307/- (iii) Addition u/s 69 being loan / advance given during the year under consideration on the ground of non furnishing of documentary evidences - Rs.9,00,000/- (iv) Adhoc Disallowance of 20% of professional expense of Rs.15,70,785/-, travel expneses of Rs.10,25,537/- and salary expenses of Rs.1,42,92,514/- - Rs.33,77,767/- ------------------- Rs.1,50,50,674/- ------------------- 4. Since the assessee was filing adjournment after adjournment and did not avail of the opportunities granted by the Ld. CIT(A) / NFAC, he dismissed the appeal filed by the assessee by observing as under: Printed from counselvise.com 3 ITA No.2263/PUN/2025 5. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 6. The Ld. Counsel for the assessee submitted that the assessee sought adjournment on 08.07.2025 based on which the Ld. CIT(A) / NFAC had granted adjournment to 16.07.2025. However, when the assessee filed an adjournment on 16.07.2025 stating that it is preparing detailed written submission, the Ld. CIT(A) / NFAC without giving any further opportunity, passed the order on 28.07.2025. He submitted that in the interest of justice, the assessee should be given an opportunity to substantiate its case by filing the requisite details. Further, the Ld. CIT(A) / NFAC has not decided the appeal on merit although some details were available before him as per statement of facts and grounds of appeal. However, he has Printed from counselvise.com 4 ITA No.2263/PUN/2025 simply dismissed the appeal for want of prosecution which is not as per the provisions of section 250(6) of the Act. 7. The Ld. DR on the other hand heavily relied on the orders of the Assessing Officer and the Ld. CIT(A) / NFAC. 8. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and the Ld. CIT(A) / NFAC and the paper book filed on behalf of the assessee. We find the Assessing Officer in the instant case determined the total income of the assessee at Rs.1,50,50,674/- as against the nil return of income by making certain additions / disallowances. We find the Ld. CIT(A) / NFAC dismissed the appeal for want of prosecution, the reasons of which have already been reproduced in the preceding paragraphs. It is the submission of the Ld. Counsel for the assessee that given an opportunity, the assessee is in a position to substantiate its case by filing the requisite details. It is also his submission that the Ld. CIT(A) / NFAC has not decided the issue on merit and dismissed the same for want of prosecution. 9. A perusal of the order of the Ld. CIT(A) / NFAC shows that the Ld. CIT(A)/ NFAC has not decided the appeal on merit but has simply dismissed the same for want of prosecution. We find the provisions of section 250(6) of the Act which read as under: Printed from counselvise.com 5 ITA No.2263/PUN/2025 “250(1). … (6) The order of the [Joint Commissioner (Appeals) or the] Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision.” 10. Since it is the submission of the Ld. Counsel for the assessee that given an opportunity the assessee is in a position to substantiate its case by filing the requisite details, therefore, considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Ld. CIT(A) / NFAC with a direction to grant one final opportunity to the assessee to substantiate its case by filing the requisite details and decide the issue as per fact and law by passing a speaking order. The assessee is also hereby directed to submit the requisite details before the Ld. CIT(A) / NFAC on the appointed date without seeking any adjournment under any pretext, failing which the Ld. CIT(A) / NFAC is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. 11. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 12th December, 2025. Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 12th December, 2025 GCVSR Printed from counselvise.com 6 ITA No.2263/PUN/2025 आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune S.No. Details Date Initials Designation 1 Draft dictated on 10.12.2025 Sr. PS/PS 2 Draft placed before author 11.12.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order Printed from counselvise.com "