ANDHRA ASSOCIATION,KADMA V. INCOME TAX OFFICER , EXEMPTION WARD

ITA 169/RAN/2025

AI Insights

The case involves the Andhra Association appealing against the order passed by the CIT(A)/NFSC, Delhi for the Assessment year 2016-17. The primary issues in the appeal included the legality of the assessment order, the validity of the penalty proceedings, and the procedural correctness of the show cause notice under section 143(2) of the Income Tax Act, which was claimed to be non-est due to lack of signature. The Tribunal noted a significant delay in filing the appeal, attributed to internal disputes within the society and a lack of communication from the previous authorized representative. The Tribunal condoned the delay and admitted the appeal, finding that both the initial assessment order and the CIT(A)'s order were passed ex-parte without providing a fair and reasonable opportunity to the assessee.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 847158 (ITAT-RANCHI)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Ranchi
• Assessment Year: 2016-2017
• Appeal Filed On: 20-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Opportunity of being heard
• Section: 144

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. 169/RAN/2025 (Assessment Year-2016-17) Andhra Association, B.H. Area, Kadma, Kadma, Jamshedpur,-831005 Jharkhand PAN No. AAAAA1341H Vs. I.T.O., Exemption Ward, Ranchi Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Ritesh Kumar Jha, AR Department represented by Shri Kailash Gautam, Addl. CIT, DR Date of hearing 29/01/2026 Date of pronouncement 25/03/2026 O R D E R PER: BENCH 1. This appeal has been filed by assessee against the order passed by learned CIT(A)/NFSC, Delhi 24.11.2023 for the Assessment year 2016-17 wherein the following grounds of appeal have been raised by the appellant:- \"1. For that the assessment orders is contrary to law and against the facts on records. 2. For that the additions made on the ground that the purpose of fund set-apart is not specific is bad in law and is based upon disregarding overlooking or ignoring the facts on records. 3. For that the initiation of penalty proceeding for alleged furnishing inaccurate particulars is bad in law. 4. Assessee has submitted a paper book dated 13.12.2025, at page no. 11 Assessee has stated that the instant case as per the show cause notice u/s 143(2) dated 17.07.2017 vide Notice No. ITBA/AST/S/143(2)/2017- 18/1004944548(1) is marked as an (Annexure-5) is admitted fact last page of show cause is without signature digitally or manually. Therefore, as per provision of section 282A of Income Tax Act basis the notice shall treated non-est. without signature show cause not valid. Printed from counselvise.com ITA No. 169/RAN/2025 Andhra Association Vs I.T.O. Exemption Ward 2 2. We found from perusal of the record that there is delay of 450 days in filing this appeal before the Tribunal, for which the assessee has filed an application for condonation of delay mentioning the fact that the delay was caused due to the fact that there is dispute in the society running since year 2020. With regard to the said dispute, a Title Suit bearing Title Suit No. 104/2020 has been filed before the Court of Civil Judge Sr. Division-1 at Jamshedpur on 09.12.2020. The Court of Civil Judge Sr. DIV-X, Jamshedpur passed an order dated 01.05.2024 allowing the withdrawal of the said suit. Non-filing of appeal has not been informed to the appellant by the previous A.R. As soon as it came to the knowledge of the appellant, he has immediately filed this present appeal through new authorized representative. The delay was not intentional and not deliberate and prayed to condoned the delay and admit an appeal for hearing. On the other hand the ld. Sr. DR did not raise any serious objection. Therefore, considering the contents made in the condonation petition we decide to condone the delay and admit the appeal. 3. At the outset of hearing, the learned authorized representative submitted before the bench that the assessment order passed by A.O. is an ex-parte order passed under section 144 without giving fair and reasonable opportunity to the assessee. In appeal, the learned CIT(A), NAFC also dismissed the appeal by passing ex-parte order without providing reasonable opportunity to the assessee. Therefore, the learned Authorised Representative prayed that the matter be restored to the file of A.O. for fresh adjudication. On the other hand Printed from counselvise.com ITA No. 169/RAN/2025 Andhra Association Vs I.T.O. Exemption Ward 3 learned Sr. Departmental Representative submitted that the assessee has always been non-cooperative and has not appeared before the learned A.O. as well as CIT(A) and therefore, he does not deserve any leniency in this case. 4. We have carefully considered the submissions of the both the parties, and we find it proper to restore the matter back to the file of Assessing Officer to decide the issue afresh. The assessee is directed to produce all the documentary evidences as required by the Assessing Officer for disposal of the appeal on merit. Needless to direct that before passing the order, the Assessing Officer shall grant reasonable opportunity of being heard to the assessee. In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes. 5. In the result, this appeal of the assessee is allowed for statistical purposes. Order announced in open court on 25/03/2026. Sd/- Sd/- (GEORGE MATHAN) (RATNESH NANDAN SAHAY) JUDICIAL MEMBER ACCOUNTANT MEMBER Ranchi, Dated:25/03/2026 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi Printed from counselvise.com "