JHARKHAND STATE FOOD AND CIVIL SUPPLIES CORPORATION LIMITED,JSFC BHAWAN V. PTN-C-(51)(1), RANCHI

ITA 78/RAN/2025

AI Insights

The case involves the Jharkhand State Food and Civil Supplies Corporation Limited appealing against the order of the CIT(A), NFAC, Delhi for the Assessment Year 2018-19. The primary issue was the non-representation and non-submission of documents by the assessee before the Assessing Officer and the CIT(A). The Departmental Representative highlighted the assessee's failure to comply with statutory notices and non-cooperation, leading to the initial assessment and its upholding by the CIT(A). The Tribunal, in the interest of justice, restored the matter to the Assessing Officer for a fresh assessment, providing the assessee another opportunity to present its case, while also imposing a monetary cost for the non-compliance.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826238 (ITAT-RANCHI)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 29-03-2025
• 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. 78/Ran/2025 (Assessment Year-2018-19) Jharkhand State Food and Civil Supplies Corporation Limited, 1st Floor, Near Haj House, Kadru, Ranchi-834001 (Jharkhand) PAN No. AACCJ 5877 F Vs. DCIT/ACIT, Circle-1, Ranchi. Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri Rajib Jain, CIT-DR Date of hearing 06/01/2026 Date of pronouncement 06/01/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee Jharkhand State Food and Civil Supplies Corporation Limited against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2017-18/10233190 dated 30/01/2025 for the A.Y. 2018-19. 2. None represented on behalf of the assessee and Shri Rajib Jain, ld. CIT-DR represented on behalf of the revenue. 3. It was submitted by the ld. CIT-Departmental Representative that this is a case of absolute non-representation before the Assessing Officer and the ld. CIT(A). It was a submission that the assessee has not provided any evidence or documentary evidences before the Assessing Officer or the ld. CIT(A). It was a submission that there are quite a few PSUs who do not comply with any of the statutory notices. It was a submission that on account of the non-cooperation Printed from counselvise.com ITA No. 78/Ran/2025 Jharkhand State Food and Civil Supplies Corporation Vs DCIT/ACIT 2 and non-submission of documents, the assessment has been done and the assessment order has also been upheld by the ld. CIT(A). It was a submission that the appeal of the assessee is liable to be dismissed in so far as even before the Tribunal, the assessee has not sent any representative nor made any submission. It was a submission that at this point, it was told to the ld. CIT-DR that in the interest of justice, it is felt that the issues are to be restored to the file of Assessing Officer for readjudication. It was then submitted by the ld. CIT-Departmental Representative that if the issues are being restored to the file of the Assessing Officer then exemplary cost must be levied. 4. We have considered the submissions. A perusal of the assessment order clearly shows that the Assessing Officer has in page 2 para 2 brought out the number of opportunities given to the assessee. In page 5, the Assessing Officer records that two line reply given by the assessee. Even a show cause notice has been issued to the assessee, still there has been not much change in the submissions. A perusal of the order of the ld. CIT(A) shows that opportunities were given but no evidences were produced before the ld. CIT(A) also. The ld. CIT(A) categorically records in his order that no documentary evidences whatsoever were produced. This being so, in the interest of justice and so as to grant the assessee another opportunity to provide the details as called for by the Assessing Officer, the issues in this appeal are restored to the file of Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard. Considering the submissions of the ld. CIT- Departmental Representative, a cost of ₹ 50,000/- is levied on the assessee, Printed from counselvise.com ITA No. 78/Ran/2025 Jharkhand State Food and Civil Supplies Corporation Vs DCIT/ACIT 3 the same is to be paid to Jharkhand State Legal Services Authority, Ranchi (JHALSA) within 60 days from the date of this order. Liberty is granted to the assessee to recover the said cost from the employee responsible for the failure to comply with the notices. Should the assessee not pay the cost within the prescribed time to the prescribed authority, then the order of the ld. CIT(A) shall stand confirmed. 5. In the result, this appeal of the assessee is partly allowed for statistical purposes. Order announced in open court on 06/01/2026. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 06/01/2026 *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 "