ARUN KUMAR TIWARI,JAMSHEDPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, JAMSHEDPUR

ITA 88/RAN/2024

AI Insights

This case involves an appeal by Arun Kumar Tiwari against the order of the CIT(A), NFAC, Delhi, for the assessment year 2012-13. The appeal was initially dismissed due to non-compliance with notices and non-furnishing of relevant documents. The assessee argued that he did not receive several notices from the CIT(A), and only received a notice on 25.10.2024, for which he sought time to file documents. However, due to unavoidable circumstances, he could not furnish the documents by the last date of hearing, leading to an exparte order by the CIT(A). The Tribunal, considering the circumstances and the need for justice, allowed the appeal partly and granted a final opportunity to the assessee to present his case with the necessary documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717040 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 08-04-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJAT DATTA; LD
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE S/ RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Arun Kumar Tiwari, Gamharia Block, Gamharia, Saraikela, Kharsawa, Jharkhand PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi No.CIT(A),Jamshedpur/10285/2019 2. None appear dated 21st August, 2025 is filed by ld AR of the assessee to adjourn the case for two weeks. revenue. On perusal of the appeal records, we find that the appeal can be IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/HRI GEORGE MATHAN, JUDICIAL MEMBER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.88/RAN/2024 Assessment Year : 2012-13 Arun Kumar Tiwari, Gamharia Block, Gamharia, Saraikela, Kharsawa, Vs. Asst. Commissioner of Income Tax, Circle C.H. Area, Jamshedpur .ACFPT 0534 K (Appellant) .. ( Respondent Assessee by : None (Adjn.petition) Revenue by : Shri Rajat Datta, ld CIT Date of Hearing : 21/08/202 Date of Pronouncement : 21/08/2 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated7.2.2024 Jamshedpur/10285/2019-20 for the assessment year appeared for the assessee. However, an adjournment petition August, 2025 is filed by ld AR of the assessee to adjourn the case for two weeks. Shri Rajat Dadda, ld CIT DR represented on behalf of the On perusal of the appeal records, we find that the appeal can be P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Asst. Commissioner of Income Tax, Circle-1(1), C.H. Area, Jamshedpur Respondent) (Adjn.petition) : Shri Rajat Datta, ld CIT DR 2025 2025 This is an appeal filed by the assessee against the order of the ld in Appeal for the assessment year 2012-13. However, an adjournment petition August, 2025 is filed by ld AR of the assessee to adjourn the case represented on behalf of the On perusal of the appeal records, we find that the appeal can be Printed from counselvise.com ITA No.88/RAN/2024 Assessment Year : 2012-13 P a g e 2 | 4 decided in the absence of the assessee, therefore, we reject the petition and proceed to decide the appeal after hearing ld CIT DR. 3. We have heard ld CIT DR and perused the record of the case. A perusal of the impugned order of the ld CIT(A) and also the assessment order, we observe that tLd AR of the assessee submitted that the ld CIT(A) has dismissed the appeal for non-compliance of notices fixing the date of hearing. He further submitted that though various notices were sent by the ld CIT(A) but the notices were not received by the assesse. However, notice of hearing 25.10.2024 was received by the assessee and time was sought for filing the relevant documents before the ld CIT(A) but due to some unavoidable circumstances, the documents/submissions were not furnished in the last date of hearing, failing which, ld CIT(A) passed the order exparte. He prayed that one more opportunity be granted to the assessee to represent his case before the AO as during the assessment proceedings also, all the relevant documents were not furnished. 4. In reply, ld Sr DR vehemently supported the order of the AO and ld CIT(A). 5. We have considered the rival submissions. A perusal of the impugned order of the ld CIT(A) shows that despite giving various opportunities by the ld CIT(A) to the assessee to represent his case and file all relevant documents in support of the claim, the assessee failed to do so. Printed from counselvise.com ITA No.88/RAN/2024 Assessment Year : 2012-13 P a g e 3 | 4 Accordingly, ld CIT(A) had no option but to adjudicate the appeal of the assessee on merits on the basis of materials available on record. We also find that the assessment order in this case has been passed u/s.147 r.w.s 144 of the Act due to non-compliance of notices and non-furnishing relevant documents before the AO. However, the assessee prefers to file appeal before the appellate authorities. Considering the facts of the case and that the assessee has not represented before the any of the authorities below, in the interest of justice, we deem it fit to allow final opportunity to the assessee to represent its case before the Assessing Officer by filing relevant documents and materials in support of the claim. If the assessee failed to comply with the direction of the Tribunal, the AO is at liberty to pass the assessment order as per law and on the basis of materials available on record. The assessee is also directed to cooperate in the assessment proceedings before the Assessing Officer. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 21/08/2025. Sd/- sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi ; Dated 21/08/2025 B.K.Parida, SPS (OS) Printed from counselvise.com ITA No.88/RAN/2024 Assessment Year : 2012-13 P a g e 4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Ranchi 1. The Appellant : Arun Kumar Tiwari, Gamharia Block, Gamharia, Saraikela, Kharsawa, Jharkhand 2. Asst. Commissioner of Income Tax, Circle- 1(1), C.H. Area, Jamshedpur 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, 5. DR, ITAT, Ranchi 6. Guard file. //True Copy// Printed from counselvise.com "