JAY PRAKASH SINGH,HAZARIBAGH V. ASSESSING OFFICER, HAZARIBAGH

ITA 20/RAN/2025

AI Insights

This case involves an appeal by Jay Prakash Singh against the order of the CIT(A), NFAC, Delhi, which dismissed his appeal regarding the disallowance of expenses related to his income from running two JCBs. The assessee, a contractor, had been declaring his income under presumptive tax at 8% and had filed his return of income for the assessment year 2016-17, which was scrutinized. The Assessing Officer disallowed all expenses due to non-cooperation in the assessment proceedings. The CIT(A) did not consider the evidences produced on appeal, leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal decided to restore the matter to the Assessing Officer for a thorough examination of the expenses claimed by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780618 (ITAT-RANCHI)
• Duration Of Justice: 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 15-01-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

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. 20/Ran/2025 (Assessment Year-2016-17) Jay Prakash Singh, Jay Prakash Singh Korra Road, Nutan Nagar-825301 (Jharkhand) PAN No. APVPS 5909 L Vs. I.T.O., Ward-1(1), Hazaribagh. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Manjeet Verma, A.R. Department represented by Shri Khub Chand Pandya, Sr.DR Date of hearing 07/10/2025 Date of pronouncement 07/10/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. CIT(A), Hazaribagh/10139/2018-19 dated 17/09/2024 for the A.Y. 2016-17. 2. Shri Manjeet Verma, ld. AR is represented on behalf of the assessee and Shri Khub Chand Pandya, ld. Sr. DR represented on behalf of the revenue. 3. It was submitted by the ld. AR that the assessee is a contractor, who is running two JCBs. It was a submission that the assessee was regularly filing his return of income declaring his income under presumptive tax @ of 8%. During the impugned assessment year, the assessee had filed his return of income and the same was taken up for scrutiny. It was a submission that unfortunately, the assessee had not cooperated in the assessment proceedings and consequently, the Assessing Officer had disallowed the entire expenditure in relation to the Printed from counselvise.com ITA No. 20/Ran/2025 Jay Prakash Singh Vs ITO 2 earning of the income from the JCBs. It was a submission that on appeal before the ld. CIT(A), the evidences had been produced but the same was not considered by the ld. CIT(A) and the appeal of the assessee has been dismissed. It was a submission that the income of the assessee may be estimated. 4. In reply, the ld. Sr.DR submitted that as the evidences have been produced before the ld. CIT(A), he has no objection if the issues are restored back to the file of Assessing Officer for verification of the expenses and details. 5. We have considered the rival submissions. As it is noticed that the ld. CIT(A) has recorded in page 20 of his order the break up of the expenses which have been claimed by the assessee and as the assessee is made a submission that the evidences are available, in the interest of justice, the issues in this appeal are restored back to the file of Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard. Liberty is granted to the assessee to produce all such evidences as are required to prove the claim of expenses before the Assessing Officer. 6. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order announced in open court on 07/10/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 07/10/2025 *Ranjan Copy to: 1. Assessee 2. Revenue Printed from counselvise.com ITA No. 20/Ran/2025 Jay Prakash Singh Vs ITO 3 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi Printed from counselvise.com "