CHHABI SAHA,JAMSHEDPUR V. ITO WARD 1 (1) JAMSHEDPUR, JAMSHEDPUR

ITA 202/RAN/2025

AI Insights

This case involves an appeal by the assessee, Chhabi Saha, against the order of the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2017-2018. The primary issue revolved around the registration of a flat purchased in 2013, which was registered in the assessee's name during the assessment year 2017-2018. The assessee contended that they had not received notices from the AO, which led to the non-provision of details required for the assessment. Both parties presented their arguments, and the Tribunal decided to restore the matter to the AO for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789964 (ITAT-RANCHI)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 19-06-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KHUBCHANDT PANDYA
• Assessee Lawyers: VINAY KUMAR JALAN
• 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.202/RAN/2025 (निर्धारण वर्ा / Assessment Year :2017-2018) Chhabi Saha, Anil Sur Path Rakhal Kadma, Jamshedpur Vs. ITO Ward-1(1), Jamshedpur स्थायी लेखा सं./PAN No. : ESLPS 1492 F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri Vinay Kumar Jalan, AR राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 24/11/2025 घोषणा की तारीख/Date of Pronouncement : 24/11/2025 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 26.06.2024 for the assessment year 2017-2018. 2. Shri Vinay Jalan, ld.AR appeared on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue. 3. It was submission that the assessee had booked a flat in the year 2013 for Rs.21,00,000/-. The flat is registered in the name of assessee during the A.Y 2017-18. It was submission that admittedly before the AO the assessee did not provide the details because the assessee had not received the notices. 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. Printed from counselvise.com ITA No.202/Ran/2025 2 4. In reply, the ld. Sr. DR did not raise any serious objection. 5. I have considered the rival submission. As it is noticed that the assessee has certain kind of transactions is of 2013, though the registration has been done in the assessment year 2017-2018. As the assessee has not provided the details before the AO, in the interest of justice, issues in this appeal are restored to the file of the AO for readjudication after granting the assessee adequate opportunity of being heard. 6. In the result appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/11/2025. Sd/- (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 24/11/2025 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 "