ASHOK KUMAR SINGHAL,ADITYAPUR V. DCIT/ACIT, CIRCLE-1, JAMSHEDPUR

ITA 313/RAN/2025

AI Insights

This case involves an appeal by Ashok Kumar Singhal, representing Singhbhum Steel Enterprises, against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2018-2019. The appeal was initially delayed by 133 days, which the Tribunal condoned. The primary contention was the non-provision of necessary details by the assessee before the AO. Both parties agreed that the issues should be restored to the AO for further examination, allowing the assessee another opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789054 (ITAT-RANCHI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 10-09-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KHUBCHANDT PANDYA
• Assessee Lawyers: AMIT KUMAR AGARWAL
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH HYBRID MODE) आयकर अपील सं./ITA No.313/RAN/2025 (निर्धारण वर्ा / Assessment Year :2018-2019) Ashok Kumar Singhal, Singhbhum Steel Enterprises, Main Road, Jamshedpur Vs. DCIT/ACIT, Circle-1, Jamshedpur स्थायी लेखा सं./PAN No. : ARYPS 3279 A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri Amit Kumar Agarwal, CA राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 27/11/2025 घोषणा की तारीख/Date of Pronouncement : 27/11/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 27.02.2025 for the assessment year 2018-2019. 2. Shri Amit Kumar Agarwal, ld. AR represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue. 3. At the outset, it is found that the appeal of the assessee is delayed by 133 days for which the ld. AR submitted that the delay was beyond the control of the assessee and, prayed that delay may kindly be condoned and the assessee may kindly be given one more opportunity to represent its case before the ld.CIT(A). Ld. Sr. DR has no objection to condone the Printed from counselvise.com ITA No.313/Ran/2025 2 delay. Accordingly, I condone the delay of 133 days in the appeal and the appeal of the assessee is admitted to be disposed off. 4. It was submission that admittedly before the AO the assessee did not provide the details. It was prayer that the issues in this appeal may be restored to the file of the AO and that the assessee would explain transactions before the AO. 5. In reply, the ld. Sr. DR did not raise any serious objection. 6. I have considered the rival submission. As it is noticed that the assessee was non-cooperative before both the authorities below nor provided any details to substantiate his claim, therefore, in the interest of justice, issues in all the three appeals are restored to the file of the AO for readjudication after granting the assessee adequate opportunity of being heard. 7. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 27/11/2025. Sd/- (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 27/11/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलिपि अग्रेपर्ि/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Senior Private Secretary) आयकर अिीिीय अधर्करण, रधाँची / ITAT, Ranchi 1. अपीलार्थी / The Appellant- . 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, रधाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "