SHIVA NARAYAN GUPTA,INDORE V. DCIT 1(1), INDORE

ITA 705/IND/2025

AI Insights

This case involves a series of eleven appeals filed by the assessee, Shiva Narayan Gupta, against the orders of the Commissioner of Income-Tax (Appeals)-NFAC, Delhi, for various assessment years ranging from 1996-97 to 2007-08. The appeals were directed against the reassessment orders passed by the Deputy Commissioner of Income-tax, Circle-3(1), Indore. The primary contention was the improper dismissal of the appeals on technical grounds such as non-prosecution and non-filing of requisite documents, which the assessee argued were already submitted. The Tribunal found that due to the transition to a faceless appeal system, the documents might not have been considered, leading to the decision to remit the cases for fresh consideration.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828353 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Indore
• Assessment Year: misc
• Appeal Filed On: 21-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: FORASSESSEEINVITEDOURATTENTIONTOTHEORDEROFFIRSTAPPEAL; FORASSESSEEACKNOWLEDGEDINOPEN; SHRIASHISHPORWAL
• Assessee Lawyers: SHRISHASHANKSHARMA
• Keywords: Set aside; Reassessment proceedings

Judgement Text

"Page 1 of 6 आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.705 to 707 & 703 to 704/Ind/2025 A. Ys:1996-1997 to 1998-99 & 1999-2000 to 2000-01 & ITA No.716 & 717, 718 to 721/Ind/2025 A. Ys:2001-02 & 2002-03, 2004-05 to 2007-08 Shiva Narayan Gupta, BG-193 Scheme No.74C, Vijay Nagar, Indore बनाम/ Vs. DCIT 1(1) Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAIPG4563A Assessee by Shri Shashank Sharma, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 06.01.2026 & 07.01.2026 Date of Pronouncement 13.01.2026 आदेश/ O R D E R Per Bench: This bunch of eleven (11) appeals filed by assessee for Assessment-Years [“AYs”] 1996-97 to 2002-03 & 2004-05 to 2007-08 is directed against eleven (11) separate orders of first-appeals, all dated 17.06.2025 and passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A), NFAC”], which in turn arise out of respective assessment-orders dated 29.03.2014 Printed from counselvise.com Shiva Narayan Gupta ITA No.705 to 707 & 703 to 704/Ind/2025 A Ys:1996-1997 to 1998-99 & 1999-2000 to 2000-01 & ITA No.716 & 717, 718 to 721/Ind/2025 A Ys:2001-02 & 2002-03, 2004-05 to 2007-08 Page 2 of 6 passed by learned Deputy Commissioner of Income-tax, Circle-3(1), Indore [“AO”] u/s 143(3)/147 of Income-tax Act, 1961. 2. We have heard learned Representatives of both sides and carefully perused the case record. 3. Learned Representatives of both sides are ad idem that the grounds raised by assessee in all these appeals and the underlying facts/issues involved are identical, therefore these appeals are disposed of by this single order for the sake of brevity and convenience. For the sake of reference, the grounds raised in first appeal of AY 1996-97 are re-produced below: “1.That the Id. CIT(A) erred in treating the appeal defective and dismissed on want of documents already submitted on 28.04.2014. 2.That the Id. CIT(A) erred in not considering the fact that the entire reassessment proceedings are bad in law and void ab initio. 3.That the Id. CIT (A) erred in not considering the facts and submission of the appellant and dismissed the case on technical grounds. 4.That the appellant craves leave to alter, amend, delete, add OR modify any ground of appeal.” 4. Ld. AR for assessee invited our attention to the order of first-appeal being ITA No. 705/Ind/2025 passed by CIT(A) for AY 1996-97 reading as under and submitted that in all matters, similar order has been passed: Printed from counselvise.com Shiva Narayan Gupta ITA No.705 to 707 & 703 to 704/Ind/2025 A Ys:1996-1997 to 1998-99 & 1999-2000 to 2000-01 & ITA No.716 & 717, 718 to 721/Ind/2025 A Ys:2001-02 & 2002-03, 2004-05 to 2007-08 Page 3 of 6 Printed from counselvise.com Shiva Narayan Gupta ITA No.705 to 707 & 703 to 704/Ind/2025 A Ys:1996-1997 to 1998-99 & 1999-2000 to 2000-01 & ITA No.716 & 717, 718 to 721/Ind/2025 A Ys:2001-02 & 2002-03, 2004-05 to 2007-08 Page 4 of 6 5. Thereafter it emerged, on further discussions and perusal of case record, that the assessee filed requisite documents of first-appeal (Form No. 35, Grounds of Appeal, Statement of Facts, etc.) to CIT(A), Indore on 28.04.2014 under “physical mode” then prevailing [copies of the documents so filed are placed in case file]. Subsequently, the proceeding of first-appeal Printed from counselvise.com Shiva Narayan Gupta ITA No.705 to 707 & 703 to 704/Ind/2025 A Ys:1996-1997 to 1998-99 & 1999-2000 to 2000-01 & ITA No.716 & 717, 718 to 721/Ind/2025 A Ys:2001-02 & 2002-03, 2004-05 to 2007-08 Page 5 of 6 was migrated to Faceless System and the CIT(A), NFAC passed impugned orders under Faceless System. Therefore, due to migration of assessee’s first appeals from physical regime to faceless regime, there was a change from CIT(A), Indore to CIT(A), NFAC and hence the papers filed by assessee under physical mode to CIT(A), Indore might have missed attention or may not be available to the new CIT(A), NFAC. Therefore, in the situation, the impugned orders passed by CIT(A), NFAC dismissing assessee’s first-appeals on the footing of non-prosecution and also on the footing of non-filing of requisite documents (Form No. 35, Grounds of Appeal, Statement of Facts, Assessment Order, etc.) are not proper. Faced with this situation, we set aside the impugned orders passed by CIT(A), NFAC and remit all these matters to the file of CIT(A), NFAC for adjudication afresh after giving fresh opportunities to assessee. The Ld. AR for assessee acknowledged in open court that the assessee shall avail those opportunities; re-file the copies of documents as may be required by CIT(A), NFAC and also make a full representation to CIT(A), NFAC without seeking unnecessary adjournments. Ordered accordingly. Printed from counselvise.com Shiva Narayan Gupta ITA No.705 to 707 & 703 to 704/Ind/2025 A Ys:1996-1997 to 1998-99 & 1999-2000 to 2000-01 & ITA No.716 & 717, 718 to 721/Ind/2025 A Ys:2001-02 & 2002-03, 2004-05 to 2007-08 Page 6 of 6 6. Resultantly, these appeals are allowed for statistical purpose. Order pronounced in open court on 13/01/2026 Sd/- Sd/- (PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 13/01/2026 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore Printed from counselvise.com "