ANIL KUMAR SINHA,RANCHI V. ITO WARD 1(1), RANCHI

ITA 376/RAN/2024

AI Insights

The case involves Anil Kumar Sinha, the appellant, who appealed against the order of the ld. CIT(A), NFAC, Delhi, concerning the assessment year 2017-18. The primary contention was the ex parte nature of the assessment order and the subsequent delay in filing an appeal due to the assessee initially seeking relief from the wrong forum. The Tribunal found sufficient cause for the delay and decided to restore the matter to the Assessing Officer for a thorough examination, emphasizing the need for substantial verification of facts.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780265 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 12 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: 2017-2018
• Appeal Filed On: 28-09-2024
• Laws Referred To: Section 264
• 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. 376/Ran/2024 (Assessment Year-2017-18) Anil Kumar Sinha, Patho House, Kanti Ganesh Market, S.N. Road Chowk, Upper Bazar, Ranchi-834001. PAN No. BGGPS 1888 B Vs. I.T.O., Ward-1(1), Ranchi. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Vinay Jalal, 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. NFAC/2016-17/10225915 dated 23/08/2024 for the A.Y. 2017-18. 2. Shri Vinay Khandelwal, 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 assessment order was passed ex parte. The assessee had filed revision petition before the ld. CIT under Section 264 and evidences were produced before him. However, the ld. CIT had not granted the requisite relief, consequently, the assessee had filed writ petition before the Hon'ble Jurisdictional High Court and after getting the necessary relief from the Hon'ble Jurisdictional High Court, has filed the appeal before Printed from counselvise.com ITA No. 376/Ran/2024 Anil Kr. Sinha Vs ITO 2 the ld. CIT(A). It was a submission that this had led to a delay of 1154 days. It was a submission that the ld. CIT(A) did not condone the delay even though the reasons were explained. It was a submission that the delay had occurred on account of mistaken forum for seeking relief. It was a submission that the delay in filing of the appeal before the ld. CIT(A) may be condoned and the issues of the appeal may be restored to the file of the Assessing Officer and the assessee would cooperate in the set aside proceedings. 4. In reply, the ld. Sr. DR submitted that the issues may be restored to the file of ld. CIT(A) after condoning the delay. 5. We have considered the rival submissions. Admittedly, the assessee has shown sufficient cause for the delay in filing of the appeal before the ld. CIT(A). Consequently, we are inclined to condone the delay in filing of the appeal before the ld. CIT(A) and we do so. It is further noticed that the issues are liable to be examined by the Assessing Officer in so far as the assessment order is an ex parte order and this case requires substantial verification of facts. This being so, in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for readjudication after granting the assessee adequate opportunity being heard 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. In the event, the cost is not paid and the receipt is not produced before the Assessing Officer, at the date of first hearing, the order of the ld CIT(A) shall stand confirmed. Printed from counselvise.com ITA No. 376/Ran/2024 Anil Kr. Sinha Vs ITO 3 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 Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi Printed from counselvise.com "