DIVYA CONSTRUCTION,RANCHI, JHARKHAND V. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, RANCHI, JHARKHAND

ITA 153/RAN/2025

AI Insights

The case involves a series of 19 appeals filed by Divya Construction against the orders of the CIT(A), Patna, concerning the assessment years 2014-15 to 2019-20. The appeals primarily challenged the ex parte orders and penalties levied under various sections including Section 271(1)(b), 271(1)(c), 271AAC, and Section 271D. The Tribunal noted the absence of proper compliance and representation by the assessee at the Assessing Officer's level and the CIT(A), leading to the decision to restore the matters for re-assessment. The Tribunal's decision emphasized the need for a fair hearing and proper representation in tax assessment proceedings.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827032 (ITAT-RANCHI)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 15-05-2025
• Laws Referred To: Section 271(1)(b), Section 271(1)(c), Section 271AAC, Section 271D
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 2

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA Nos. 138 to 147 & 152 to 160/Ran/2025 (Assessment Years: 2014-15 to 2019-20) Divya Construction, Argora Chowk, Doranda, Ranchi-834002 (Jharkhand) PAN No. AAHFD 2249 R Vs. D.C.I.T., Central Circle-2, Ranchi. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, A.R. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 07/01/2026 Date of pronouncement 07/01/2026 O R D E R PER: BENCH 1. These are the group of 19 appeals filed by the assessee(s) against the separate orders of the ld. CIT(A), Patna-3, Patna dated 12/06/2024, 26/11/2024, 30/11/2024 for the A.Y. 2014-15 to 2019-20 respectively. As all the issues in all these appeals relate to the common issues, therefore, they are being disposed off by this common order. 2. Shri Devesh Poddar, ld. AR is represented on behalf of the assessee and Shri Rajib Jain, ld. CIT-DR is represented on behalf of revenue. 3. In regard to ITA Nos. 138, 141, 143, 145, 146 and 160/Ran/2025, these are quantum matters, it was fairly agreed by the ld. AR that the assessee has not represented its matters before the ld. CIT(A). It was a submission that in the interest of justice, the issues may be restored to the file of the Assessing Printed from counselvise.com ITA No. 138 to 147 & 152 to 160/Ran/2025 Divya Construction Vs DCIT 2 Officer in so far as even before the Assessing Officer, the assessment order is an ex parte order and there has been no proper compliance. 4. In reply, the ld. CIT-DR submitted that the assessee should be asked to file written submissions for the non-compliance before the ld. CIT(A) and why the issues should be restored to the file of the Assessing Officer. It was then informed to the ld. CIT-DR that the requirement of a written submission is either at the prerogative of the Bench or that of the assessee. A written submission cannot be demanded by the respondent. 5. Considering the prayer of the ld. AR as also the submissions, in the interest of justice, the issues in these appeals are restored to the file of the Assessing Officer as it is noticed that the assessee has not provided all the details before the Assessing Officer and the order of the ld. CIT(A) is admittedly an ex parte order. 6. In the result, all these appeals of the assessee are partly allowed for statistical purposes. 7. In regard to ITA Nos. 139, 140, 142, 144, 147, 152, 153, 154, 155, 156, 157, 158 and 159/Ran/2025, these are the appeals against the ex parte orders of the ld. CIT(A) for the various assessment years confirming the penalties levied under various provisions of Section 271(1)(b), 271(1)(c), 271AAC and Section 271D. As the quantum appeals have all been restored to the file of the Assessing Officer for readjudication and the very foundation for the levy of penalties no more survive, the penalties levied stand quashed. Liberty is granted to the Assessing Officer to initiate fresh penalty proceedings as and Printed from counselvise.com ITA No. 138 to 147 & 152 to 160/Ran/2025 Divya Construction Vs DCIT 3 where required in accordance with law. 8. In the result, all these appeals of the assessee are allowed. Order pronounced in open court on 07th January, 2026. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 07/01/2026 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi Printed from counselvise.com "