SEVALAL INFRAWORK PRIVATE LIMITED,YAVATMAL V. ITO WARD-1,YAVATMAL, YAVATMAL

ITA 401/NAG/2024

AI Insights

The case involves Sevalal Infrawork Pvt. Ltd., which appealed against the order passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, for the Assessment Year 2016-17. The primary contention of the assessee was that the income in question was already taxed in the hands of a partnership firm, and thus, it should not be subjected to double taxation. The assessee argued that all relevant investments were declared and explained during the assessment, and no ad-hoc assumptions or estimates should have been made by the Assessing Officer (AO). The Tribunal noted the absence of the assessee's representation at earlier stages and the lack of a comprehensive response from the CIT(A), leading to the decision to remand the case for a detailed examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841533 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 06-07-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PANKAJ KUMAR
• Assessee Lawyers: MISS VEENA AGRAWAL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JM & SHRI KHETTRA MOHAN ROY, AM ITA no. 401/Nag./2024 (Assessment Year : 2016–17) Sevalal Infrawork Pvt. Ltd., L–8 Vidarbha Housing Board, Colony Mahinde Chowk, Yavatmal, Maharashtra–445001. PAN – AATCS6206J ……………. Appellant v/s ITO, Ward–1, Yavatmal. ……………. Respondent Assessee by : Miss Veena Agrawal, CA Revenue by : Shri Pankaj Kumar, CIT–DR Date of Hearing –18/02/2026 Date of Order – 24/02/2026 O R D E R Per: Khettra Mohan Roy, AM The present appeal by the assessee is against the order dated 24/-05/2024, passed by the learned Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre (NFAC), Delhi [for short, “ld. CIT(A)”] for the Assessment Year (A.Y.) 2016–17. The assessee has raised the following grounds of appeal: Printed from counselvise.com 2 ITA No. 401/Nag./2024 Sevalal Infrawork Pvt. Ltd. “1. Whether the Ld. AO is justified in facts and circumstances of the case in passing the order where the assessee time and again stated that the fax in discharged in the hands of the partnership firm. 2. Whether the Ld. AO is justified in facts and circumstances of the case in passing the order without considering the replies made by the assessee 3. Whether the Ld. AO is justified in facts and circumstances of the case in passing the order where the assessee cogently explained during the course of assessment that the investment has already been declared by the firm to the department and such investment is thus, being explained already. Thus, such investment is on the record and not concealed from the revenue and cannot be treated as unexplained. 4. Whether the Ld. AO is justified in facts and circumstances of the case in passing the order making addition in the hands of the partner of the appellant where the tax is already discharged by the partnership firm thus leading to double taxation. 5. Whether the Ld. AO is justified in facts and circumstances of the case in passing the order making any ad-hoc assumptions and estimates.” 2. Before delving into the factual matrix, it appears that there has been non–appearance before both the lower authorities and ld. CIT(A) has dismissed the order due to non–response and has not passed the speaking order. At this juncture it would be appropriate in all fitness to restore the matter back to the file of ld. CIT(A) for fresh Printed from counselvise.com 3 ITA No. 401/Nag./2024 Sevalal Infrawork Pvt. Ltd. adjudication and to pass a detailed order on merits after considering necessary evidences and documents submitted by the assessee. 3. In the result, the appeal of assessee is allowed for statistical purposes. Order pronounced in the open Court on 24/02/2026 Sd/– PAWAN SINGH JUDICIAL MEMBER Nagpur dated 24/02/2026 Sd/- KHETTRA MOHAN ROY ACCOUNTANT MEMBER Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order SK, SR. PS Sr. Private Secretary ITAT, Nagpur Printed from counselvise.com "