KIRTIMAN SINGH,RANCHI V. ACIT, C. C.-2, RANCHI

ITA 293/RAN/2025

AI Insights

The case involves three appeals filed by the assessee, Kirtiman Singh, against the orders of the CIT(A), Patna-3, for the assessment years 2013-2014, 2014-2015, and 2015-2016. The appeals were initially delayed by 393 days, for which the assessee submitted an affidavit explaining the reasons for the delay. The Senior Departmental Representative (Sr. DR) did not object to the condonation of the delay, which was accepted by the tribunal. The main issue in the appeals was the non-cooperation of the assessee in providing necessary details to substantiate his claims before the AO. The tribunal decided to restore the issues to the AO for a fresh examination, allowing the assessee another opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788093 (ITAT-RANCHI)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 28-08-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KHUBCHANDT PANDYA
• Assessee Lawyers: DEVESH PODDAR
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH HYBRID MODE) आयकर अपील सं./ITA Nos.292, 293 & 294/RAN/2025 (निर्धारण वर्ा / Assessment Year :2013-14, 2014-15 & 2015-16) Kirtiman Singh, 357/A, professor Colony, Karam Toli, Ranchi-834008 Jharkhand Vs. ACIT, Central Circle-2, Ranchi स्थायी लेखा सं./PAN No. : AWMPS 5592 F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri Devesh Poddar, AR राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 26/11/2025 घोषणा की तारीख/Date of Pronouncement : 26/11/2025 आदेश / O R D E R These three appeals are filed by the assessee against the separate orders of the ld. CIT(A), Patna-3, all dated 22.05.2024 for the assessment years 2013-2014, 2014-2015 & 2015-2016. 2. Shri Devesh Poddar, ld.AR represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue. 3. At the outset, it is found that the appeals of the assessee are delayed by 393 days each for which the assessee has filed an affidavit stating therein sufficient reason for condonation of delay which are not found to be false. Ld. Sr. DR has no objection to condone the delay. Accordingly, I condone the delay of 393 days each in the respective appeals and all the three appeals are admitted to be disposed off. Printed from counselvise.com ITA Nos.292-294/Ran/2025 2 4. It was submission that admittedly before the AO the assessee did not provide the details. It was prayer that the issues in this appeal may be restored to the file of the AO and that the assessee would explain transactions before the AO. 5. In reply, the ld. Sr. DR did not raise any serious objection. 6. I have considered the rival submission. As it is noticed that the assessee was non-cooperative before both the authorities below nor provided any details to substantiate his claim, therefore, in the interest of justice, issues in all the three appeals are restored to the file of the AO for readjudication after granting the assessee adequate opportunity of being heard. 7. In the result, all the three appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 26/11/2025. Sd/- (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 26/11/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलिपि अग्रेपर्ि/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Senior Private Secretary) आयकर अिीिीय अधर्करण, रधाँची / ITAT, Ranchi 1. अपीलार्थी / The Appellant- . 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, रधाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "