ADITYA DHANUKA,RANCHI V. DCIT/ACIT, CIRCLE-1, RANCHI

ITA 433/RAN/2024

AI Insights

The case involves an appeal by Aditya Dhanuka against the order of the ld. CIT(A), NFAC, Delhi, which had dismissed his appeal for want of prosecution. The primary contention was that the assessee was not given a reasonable opportunity of hearing. The assessee's representative argued for a restoration of the appeal to allow the assessee to substantiate his case, while the Departmental Representative contended that sufficient opportunities had already been provided. The Tribunal, considering the circumstances and in the interest of justice, decided to restore the matter to the CIT(A) with specific conditions to ensure cooperation and proper presentation of the case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778348 (ITAT-RANCHI)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 18-11-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 433/Ran/2024 (Assessment Year-2013-14) Aditya Dhanuka, 502, Panchwati Plaza, Kutchery Road, Ranchi-834001 (Jharkhand) PAN No. AKPPD 9719 E Vs. I.T.O., Ward-2(2), Jamshedpur. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, A.R. Department represented by Shri Khub Chand Pandya, Sr.DR Date of hearing 07/10/2025 Date of pronouncement 07/10/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. CIT(A), Ranchi/10332/2018-19 dated 16/10/2024 for the A.Y. 2013-14. 2. Shri Devesh Poddar, ld AR appeared for the assessee and Shri Khubchand T Pandya, Sr.DR appeared for the revenue. 3. It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee for want of prosecution without giving reasonable opportunity of hearing to the assessee. Ld AR pleaded that if this Court grants the assessee one more opportunity by restoring this appeal to the file of the ld. CIT(A), so that the assessee will be able to substantiate its case before the ld. CIT(A). Therefore, he prayed that the appeal be restored to the file of the ld. CIT(A). 4. In reply, ld. Sr. Departmental Representative on the other hand, submitted that the ld. CIT(A) provided sufficient opportunities to the assessee, the assessee Printed from counselvise.com ITA No. 379/Ran/2024 Jharkhand Muslim Welfare Society Vs ITO 2 did not appear before the ld. CIT(A) and not furnished relevant details. He strongly supported the order passed by the ld. CIT(A). 5. We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the CIT(A) has granted several opportunities to the assessee to substantiate his case but the assessee failed to comply with the notices, ultimately, the orders passed by him is ex-parte order. Before us, ld AR undertakes that he will cooperate the proceedings and requested to restore the matter to the file of the ld. CIT(A). Therefore, in the interest of justice, the issues in the present case are restored to the file of the ld. CIT(A) for fresh adjudication after affording adequate opportunity of hearing to the assessee subject to the payment of cost of Rs. 10,000/- deposited with Jharkhand Income Tax Bar Association to be paid within 60 days from the date of issue of this order. The assessee is also directed to cooperate in the set aside proceedings before the ld. CIT(A). The assessee is also directed to furnish all the documents with his possession before the ld. CIT(A) to substantiate his claim. It is also directed that the assessee should not seek adjournment without there being a justified reason. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order announced in open court on 07/10/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 07/10/2025 *Ranjan Copy to: 1. Assessee Printed from counselvise.com ITA No. 379/Ran/2024 Jharkhand Muslim Welfare Society Vs ITO 3 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi Printed from counselvise.com "