HARJEET SINGH,TELCO V. ACIT , JCIT , DCIT, NATIONAL FACELESS CENTRE

ITA 231/RAN/2024

AI Insights

The case involves appeals filed by Harjeet Singh against the orders of the National Faceless Assessment Centre (NFAC), Delhi, for the assessment years 2014-15 and 2015-16. The appeals were heard by the Income Tax Appellate Tribunal, Ranchi Bench. The primary contention was that the NFAC passed the orders ex parte without providing a reasonable opportunity of hearing to the assessee, who was in judicial custody at the time of the first appellate proceedings. The Tribunal found merit in the assessee's argument and decided to restore the matter to the Assessing Officer for a fresh assessment, provided the assessee complied with the stipulated conditions regarding the payment of costs.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633157 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RINKU SINGH
• Assessee Lawyers: SHARWAN JHA
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORES/ AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year Harjeet Singh, H.No.8, Line NI-1, Manifit, TELCO, Jamshedpur PAN/GIR No. (Appellant Per Bench These are appeal ld CIT(A)-NFAC, Delhi and NFAC/2014-15/101692265 respectively. IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/SHRI GEORGE MATHAN, JUDICIAL AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA Nos.231 & 232/RAN/2024 Assessment Years: 2014-15 &2015- Harjeet Singh, H.No.8, Line 1, Manifit, TELCO, Vs. National Faceless Centre, New Delhi . (Appellant) .. ( Respondent Assessee by : Shri Sharwan Kumar Jha, CA Revenue by :Smt. Rinku Singh, CIT DR Date of Hearing : 11/06/202 Date of Pronouncement :11/06/ O R D E R appeals filed by the assessee against the separate NFAC, Delhi dated 12.2.2024 in Appeal No.NFAC/2013 15/101692265 for the assessment years 2014 P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER 24 -16 National Faceless Centre, Respondent) Sharwan Kumar Jha, CA CIT DR 2025 /2025 separate orders of the NFAC/2013-14/10196941 s 2014-15 & 2015-16, ITA No.231 & 232/Ran/2024 Assessment Year : 2014-15 & 15-16 P a g e 2 | 4 2. Smt. Rinku Singh, Ld CIT DR appeared for the revenue and ShriSharwan Kumar Jha,ld AR appeared for the assessee. 3. It was submitted by ld AR that the ld CIT(A) NFAC has passed the impugned orders exparte without affording reasonable opportunity of hearing to the assessee. It was the submission that during the first appellate proceedings, the assessee was in judicial custody and, therefore, he was not aware about his income tax proceedings being taken up. It was the submission that due to this reason, the assessee was not able to participate in the proceedings and submit any evidence in support of the claim. He submitted that the Assessing Officer has also passed the assessment order u/s.147 r.w.s 144 of the Act on account of non-production of materials. He submitted that if one more opportunity is granted, the assessee would be in a position to produce all the evidences to substantiate his claim before the Assessing Officer. 4. In reply, ld CIT DR vehemently supported the order of the AO and ld CIT(A). 5. We have considered the rival submissions. A perusal of the impugned order clearly shows that on account of non-appearance before the ld CIT(A), the orders were passed exparte by the ld CIT(A) by upholding the additions made by the AO. It is also noticed that the Assessing Officer has also passed the order u/s.147/144 of the Act for want of evidence. However, before us, ld AR undertakes that the assessee will represent the matter if one more opportunity is ITA No.231 & 232/Ran/2024 Assessment Year : 2014-15 & 15-16 P a g e 3 | 4 allowed. Therefore, in the interest of justice, the issues raised in both the appeals are restored to the file of the Assessing Officer for readjudication after granting adequate opportunity of hearing to the assessee subject to cost of Rs.1,00,000/- per each appeal to be paid to Jharkhand Income Tax Bar Association within 60 days from the date of passing of this order. In the event, the assessee fails to comply with the direction of the Tribunal and submit the receipt before the Assessing Officer, the order passed by the ld CIT(A) stands confirmed. 6. In the result, appeals of the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 11/06/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi; Dated 11/06/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order 1. The Appellant : Harjeet Singh, H.No.8, Line NI-1, Manifit, TELCO, Jamshedpur 2. The Respondent: National Faceless Centre, New Delhi 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT, 5. DR, ITAT, 6. Guard file. //True Copy// ITA No.231 & 232/Ran/2024 Assessment Year : 2014-15 & 15-16 P a g e 4 | 4 Sr.Pvt.secretary ITAT, Ranchi "