BISHNU SHANKAR SABOO,RANCHI V. ACIT, CIRCLE-1, RANCHI

ITA 263/RAN/2024

AI Insights

The case involves appeals by Bishnu Shankar Saboo against the orders of the CIT(A), NFAC Delhi, for the assessment years 2016-17 and 2017-18. The appeals were directed against the assessments completed under sections 147 and 144 of the Income Tax Act, due to non-representation by the assessee and failure to substantiate cash deposits in his bank account. The CIT(A) had dismissed the appeals without providing a reasonable opportunity to the assessee. The Tribunal noted that despite multiple notices, the assessee failed to comply, leading to the restoration of the case to the Assessing Officer with conditions.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633648 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KHUBCHAND PANDYA
• Assessee Lawyers: SHRIR.R.MITTAL
• Keywords: Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORES/ AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year Bishnu Shankar Saboo, Poddar Bagan, Harmu Road, Ranchi PAN/GIR No. (Appellant Per Bench Both the appeal the ld CIT(A(A), NFAC 16/10116485 and NAFC/2016 2017-18, respectively. IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/SHRI GEORGE MATHAN, JUDICIAL AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.263 & 264/RAN/2024 Assessment Years: 2016-17 & 2017- Bishnu Shankar Saboo, Poddar Bagan, Harmu Road, Vs. ACIT, Circle- .ADAPS 2180 A (Appellant) .. ( Respondent Assessee by : Shri R.R.Mittal, AR Revenue by :Shri Khubchand Pandya, Sr Date of Hearing : 10/06/202 Date of Pronouncement :10/06/ O R D E R appeals filed by the assessee are directed , NFAC Delhi dated 14.5.2024 in Appeal No. NAFC/2016-17/10116487 for the assessment year 18, respectively. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER 24 -18 -1, Ranchi Respondent) R.R.Mittal, AR hand Pandya, Sr DR 2025 /2025 are directed against the order of in Appeal No.NAFC/2015- the assessment years 2016-17 & ITA No.263 & 264/Ran/2024 Assessment Year :2016-17 & 2017-18 P a g e 2 | 3 2. Shri Khubchand Pandya, ld Sr DR appeared for the revenue and ShriR.R.Mittal,ld AR appeared for the assessee. 3. It was submitted by ld AR that the assessments in this were completed u./s.147 r.w.s 144 of the Act. It was also the submission that the ld CIT(A) NFAC has dismissed the appeals without giving reasonable opportunity to the assessee. He thus prayed that the matter be restored to the file of the AO for fresh adjudication and undertake in Bar that he will cooperate in the set aside proceedings before the AO. 4. In reply, ld Sr DR vehemently supported the orders of the lower authorities. 5. We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly7 shows that the ld CIT(A) has issued four notices of hearing i.e. on 16.11.2022, 14.2.2024 7.3.2024 and 26.3.2024 but the assessee has failed to comply with the notices issued by the ld CIT(A). It is also noticed that the Assessing Officer has passed order u/s.147 r.w.s. 144 of the Act due to non- representation by the assessee to substantiate the cash deposits in his bank account. However, in the interest of justice, the issues in these appeals are restored to the file of the Assessing Officer for fresh adjudication after allowing adequate opportunity of hearing to the assessee subject to the cost of Rs.25,000/- per each year to be deposited to Jharkhand Income Tax Bar Association within 60 days from the passing of this order. In the event the cost ITA No.263 & 264/Ran/2024 Assessment Year :2016-17 & 2017-18 P a g e 3 | 3 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. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 10/06/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi; Dated 10/06/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Ranchi 1. Bishnu Shankar Saboo, Poddar Bagan, Harmu Road, Ranchi 2. The Respondent:ACIT, Circle-1, Ranchi 3. The CIT(A)-NAFC, Delhi 4. Pr.CIT,Ranchi 5. DR, ITAT, 6. Guard file. //True Copy// "