ALL INDIA WOMENS CONFERENCE,JAMSHEDPUR V. ITO, EXEMPTION WARD, JAMSHEDPUR

ITA 375/RAN/2024

AI Insights

The case involves the All India Womens Conference, which appealed against the order of the ld. CIT(A), NFAC, Delhi, which had dismissed their appeal for want of prosecution. The assessee argued that they were not given a reasonable opportunity of hearing. The Departmental Representative contended that sufficient opportunities were provided but the assessee failed to comply. The Tribunal, considering the circumstances, decided to restore the case to the CIT(A) for a fresh hearing, emphasizing the need for fair opportunity and cooperation from the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778049 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 26-09-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard

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. 375/Ran/2024 (Assessment Year-2016-17) All India Womens Conference, Telco Mahila Sharan, Telco Colony, Jamshedpur-831004 (Jharkhand) PAN No. AAATA 3977 G Vs. I.T.O., Exemption Ward, Jamshedpur. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, A.R. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 10/10/2025 Date of pronouncement 10/10/2025 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/10313/2018-19 dated 28/05/2024 for the A.Y. 2016-17. 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). Printed from counselvise.com ITA No. 375/Ran/2024 All India Womens Conference Vs ITO 2 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 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 its 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 being heard to the assessee. 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 and evidences with its possession before the ld. CIT(A) to substantiate its 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 10/10/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 10/10/2025 *Ranjan Printed from counselvise.com ITA No. 375/Ran/2024 All India Womens Conference Vs ITO 3 Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi Printed from counselvise.com "