Bhanu Pratap Shahi V. Union of India and Chief Commissioner of Income Tax Ranchi and Commissioner of Income Tax (Appeals) and National Faceless Appeal Centre (NFAC) and Deputy Commissioner of Income Tax Circle 1, Ranchi and Assistant Commissioner of Income Tax, Circle-I, Ranchi

WPC/257/2026

AI Insights

The case involves multiple writ petitions filed by Bhanu Pratap Shahi against various respondents including the Union of India and its income tax departments, concerning disputes related to income tax assessments. The petitions were consolidated and heard together. The petitioner, represented by Mr. Sumeet Gadodia, sought to withdraw the petitions to file an appeal against the order of the Income Tax Appellate Tribunal, Ranchi. The court, acknowledging the request, allowed the withdrawal with the liberty to file an appeal within 30 days, without addressing the merits of the case.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 833021 (HC-JHARKHAND)
• Appeal Type: Others
• Pronouncement Date: 29-01-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: PRASHANT VIDYARTHY; ROMIT KUMAR; KUMAR VAIBHAV; ANURAG VIJAY; DURGESH AGARWAL; RAHUL KAMLESH
• Assessee Lawyers: SUMEET GADODIA
• Keywords: Faceless Appeal; Income Tax; Withdrawal of Petition; Legal Liberty
• Section: 260-A

Judgement Text

"1 ( 2026:JHHC:2297-DB ) IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 185 of 2026 Bhanu Pratap Shahi, aged about 49 years, son of Late Hemant Pratap Dehati, resident of Village- Kadhwan, Garhwa, P.O.- Parsodih, P.S.- Bhawnathpur, District- Garhwa, PIN-822112 (Jharkhand). …. Petitioner Versus 1. Union of India, through the Chief Commissioner of Income Tax Ranchi, having its Office at Central Revenue Building, 5A, Main Road, Ranchi, P.O-G.P.O, P.S.-Kothawali, District-Ranchi, PIN- 834001 (Jharkhand). 2. The Commissioner of Income Tax (Appeals), Income Tax Department, having its office at Central Revenue Building, 5A Main Road, Ranchi, P.O-G.P.O, P.S.-Kotawali, District-Ranchi, PIN-834001 (Jharkhand). 3. National Faceless Appeal Centre (NFAC), Delhi through the Principal Chief Commissioner of Income-Tax, having its office at 2nd Floor, Jawaharlal Nehru Stadium, New Delhi, P.O. & P.S.-Nev Delhi, District- New Delhi. 4. Deputy Commissioner of Income Tax Circle 1, Ranchi, having its office at Central Revenue Building, 5A, Main Road, Ranch P.O-G.P.O, P.S.-Kothawali, District-Ranchi, (Jharkhand). PIN-834001. …. Respondents With W.P.(T) No. 245 of 2026 Bhanu Pratap Shahi, aged about 49 years, son of Late Hemant Pratap Dehati, resident of Village- Kadhwan, Garhwa, P.O.- Parsodih, P.S.- Bhawnathpur, District- Garhwa, PIN-822112 (Jharkhand). …. Petitioner Versus 1. Union of India, through the Chief Commissioner of Income Tax Ranchi, having its Office at Central Revenue Building, 5A, Main Road, Ranchi, P.O-G.P.O, P.S.-Kotawali, District-Ranchi, PIN-834001 (Jharkhand). 2. The Commissioner of Income Tax (Appeals), Income Tax Department, having its office at Central Revenue Building, 5A Main Road, Ranchi, P.O-G.P.O, P.S.-Kotawali, District-Ranchi PIN-834001 (Jharkhand). 3. National Faceless Appeal Centre (NFAC), Delhi through the Principal Chief Commissioner of Income-Tax, having its office at 2nd Floor, Jawaharlal Nehru Stadium, New Delhi, P.O. & P.S. Nev Delhi, District- New Delhi. 4. Deputy Commissioner of Income Tax Circle 1, Ranchi, having its office at Central Revenue Building, 5A, Main Road, Ranch P.O-G.P.O, P.S.-Kotawali, District-Ranchi, PIN-834001 (Jharkhand). 5. Assistant Commissioner of Income Tax, Circle-I, Ranchi, having its office at Central Revenue Building, 5A, Main Road, Ranch P.O-G.P.O, Printed from counselvise.com 2 P.S.-Kotawali, District-Ranchi, PIN-834001 (Jharkhand). …. Respondents With W.P.(T) No. 257 of 2026 Bhanu Pratap Sahi, aged about 49 years, son of Late Hemant Pratap Dehati, resident of Village- Kadhwan, Garhwa, P.O.- Parsodih, P.S.- Bhawnathpur, District- Garhwa, PIN-822112 (Jharkhand). …. Petitioner Versus 1. Union of India, through the Chief Commissioner of Income Tax Ranchi, having its Office at Central Revenue Building, 5A, Main Road, Ranchi, P.O-G.P.O, P.S.-Kothawali, District-Ranchi, PIN- 834001 (Jharkhand). 2. The Commissioner of Income Tax (Appeals), Income Tax Department, having its office at Central Revenue Building, 5A Main Road, Ranchi, P.O-G.P.O, P.S.-Kotawali, District-Ranchi PIN-834001 (Jharkhand). 3. National Faceless Appeal Centre (NFAC), Delhi through the Principal Chief Commissioner of Income-Tax, having its office at 2nd Floor, Jawaharlal Nehru Stadium, New Delhi, P.O. & P.S. Nev Delhi, District- New Delhi. 4. Deputy Commissioner of Income Tax Circle 1, Ranchi, having its office at Central Revenue Building, 5A, Main Road, Ranchi, P.O- G.P.O, P.S.-Kothawali, District-Ranchi, PIN-834001 (Jharkhand). …. Respondents With W.P.(T) No. 610 of 2026 Bhanu Pratap Sahi, aged about 49 years, son of Late Hemant Pratap Dehati, resident of Village- Kadhwan, Garhwa, P.O.- Parsodih, P.S.- Bhawnathpur, District- Garhwa, PIN-822112 (Jharkhand). …. Petitioner Versus 1. Union of India, through the Chief Commissioner of Income Tax Ranchi, having its Office at Central Revenue Building, 5A, Main Road, Ranchi, P.O-G.P.O, P.S.-Kotawali, District-Ranchi, PIN-834001 (Jharkhand). 2. The Commissioner of Income Tax (Appeals), Income Tax Department, having its office at Central Revenue Building, 5A Main Road, Ranchi, P.O-G.P.O, P.S.-Kotawali, District-Ranchi PIN-834001 (Jharkhand). 3. National Faceless Appeal Centre (NFAC), Delhi through the Principal Chief Commissioner of Income-Tax, having its office a 2nd Floor, Jawaharlal Nehru Stadium, New Delhi, P.O. & P.S. Nev Delhi, District- New Delhi. 4. Deputy Commissioner of Income Tax Circle 1, Ranchi, having its office at Central Revenue Building, 5A, Main Road, Ranchi, P.O- G.P.O, P.S.-Kothawali, District-Ranchi, PIN-834001 (Jharkhand). Printed from counselvise.com 3 5. Assistant Commissioner of Income Tax, Circle-I, Ranchi, having its office at Central Revenue Building, 5A, Main Road, Ranch P.O-G.P.O, P.S.-Kotawali, District-Ranchi, PIN-834001 (Jharkhand). …. Respondents -------- CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ------ For the Petitioners : Mr. Sumeet Gadodia, Advocate For the Union of India : Mr. Prashant Vidyarthy, Advocate Mr. Romit Kumar, Advocate For the Resp. Nos. 2 & 3 : Mr. Kumar Vaibhav, Advocate Mr. Anurag Vijay, Advocate Mr. Durgesh Agarwal, Advocate For the Resp. No. 4 : Mr. Rahul Kamlesh, AC to SC-IV ----- 2/ 29.01.2026 W.P.(T) No. 185 of 2026 is on today’s cause list. 2. At the request of and with the consent of the learned counsel for the parties, remaining three petitions, which are not on today’s board, are called for and disposed of by this order. 3. Mr. Sumeet Gadodia, learned counsel for the petitioner in all these petitions, after arguing the matters for some time, seeks leave to withdraw these petitions with liberty to challenge the impugned order made by the Income Tax Appellate Tribunal, Ranchi by instituting an appeal under Section 260 A of the Income Tax Act, 1961. 4. The request is reasonable. Accordingly, we grant leave to withdraw these petitions, with liberty as prayed for. All contentions of all parties on merits are, however, left open, since we have not examined it. 5. Mr. Gadodia, states that appeals will be filed within a maximum period of 30 days from today. 6. If such appeals are filed, learned counsel for the respondents agrees that they could be heard on merits, without going into the issue of Printed from counselvise.com 4 limitation. Even otherwise, Mr. Gadodia states that the appeals would be filed within the prescribed period of limitation. 7. The Registry to return the certified copies of the impugned orders to the learned counsel for the petitioners within a week from today, upon his replacing them with self-attested photocopies of the same in the respective petitions. 8. These petitions are disposed of with the liberty, in the above terms. No costs. (M.S. Sonak, C.J.) (Rajesh Shankar, J.) January 29, 2026 Ranjeet / R.Kr. Uploaded on 30.01.2026 Printed from counselvise.com "