DY. COMMISSIONER OF INCOME TAX, JAMSHEDPUR V. KHOKHAR INFRASTRUCTRE PVT LTD, CHAIBASA

ITA 19/RAN/2024

AI Insights

The case involves an appeal by the revenue against the order of the CIT(A), which had reversed the Assessing Officer's rejection of the assessee's books of account concerning a contract with M/s Gammon India Ltd. The revenue contended that the CIT(A) had considered a letter dated 06/02/2019 from M/s Gammon India Ltd., which was not part of the original assessment record, thus violating Rule 46A of the IT Rules. The CIT-DR argued for a restoration of the issues back to the Assessing Officer for a thorough verification of this letter. The assessee's representative did not object to the restoration for specific verification regarding the letter.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633156 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2025
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 133(6)

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 No. 19/Ran/2024 (Assessment Year: 2015-16) D.C.I.T., Circle-1, Jamshedpur. Vs. Khokhar Infrastructure Pvt. Ltd., C/o- Sri Roshan Singh Khokhar, TATA Road, Chaibasa, West Singhbhum-833201 (Jharkhand) PAN No. AADCK 0668 C Appellant/ Revenue Respondent/ Assessee Department represented by Smt. Rinku Singh, CIT-DR Assessee represented by Shri Devesh Poddar, A.R. Date of hearing 11/06/2025 Date of pronouncement 11/06/2025 O R D E R PER: BENCH 1. This is an appeal filed by the revenue against the order of the ld. CIT(A), NFAC in appeal No. CIT(A), Jamshedpur/10400/2017-18 dated 22/11/2023 for the A.Y. 2015-16. 2. Smt. Rinku Singh, ld. CIT-DR is represented on behalf of the revenue and Shri Devesh Poddar, learned. A.R. is represented on behalf of the assessee. 3. It was submitted by the ld. CIT-DR that the Assessing Officer in the course of assessment had rejected the assessee's books of account in respect of a contract with M/s Gammon India Ltd. It was a submission that on appeal, the ld. CIT(A) considered a letter dated 06/02/2019 issued by the M/s Gammon India Ltd. in response to a notice under Section 133(6) by the Assessing Officer and reversed the findings of the Assessing Officer rejecting the books of account. It was a submission that the letter dated 06/02/2019 was not ITA No. 19/Ran/2024 DCIT Vs Khokhar Infrastructure P Ltd. 2 available to the Assessing Officer in the course of assessment in so far as the assessment was completed on 22/12/2017 whereas the letter is dated 06/02/2019. It was a submission that the issues may be restored back to the file of Assessing Officer for verification in respect of the letter dated 06/02/2019 which has been considered by the ld. CIT(A). It was a submission that this letter dated 06/02/2019 has violated the provisions of Rule 46A of the IT Rules as the same was not before the Assessing Officer and has now been presented before the ld. CIT(A). 4. In reply, the ld. AR submitted that the letter dated 06/02/2019 is a response by M/s Gammon India Ltd. to the Assessing Officer in response to the notice under Section 133(6) issued by the Assessing Officer. It was a submission that the assessee has nothing to do with this letter dated 06/02/2019 and therefore, it was not a violation of Rule 46A of the IT Rules. It was a submission that he had no objection if the issue is restored to the file of Assessing Officer for specific verification in regard to letter dated 06/02/2019. 5. We have considered the rival submissions. As it is noticed that this letter of M/s Gammon India Ltd. is dated 06/02/2019 and the assessment order is dated 22/12/2017 and the ld. CIT(A) has allowed the appeal of the assessee only on the basis of this letter dated 06/02/2019 which was not available before the Assessing Officer when the assessment order was passed, in the interest of justice, the issues in this appeal are restored back to the file of Assessing Officer for verification in respect of letter dated 06/02/2019 and to readjudcate the matter. ITA No. 19/Ran/2024 DCIT Vs Khokhar Infrastructure P Ltd. 3 6. In the result, the appeal of the revenue is partly allowed for statistical purposes. Order announced in open court on 11th June, 2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 11/06/2025 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi "