KUNTI DEVI,JHARKHAND V. CIT (A), NFAC

ITA 294/RAN/2024

AI Insights

The case involves an appeal by Kunti Devi against the order of the ld. CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2014-2015. The original assessment order was passed under section 143(3) of the Income Tax Act, which included certain additions. Dissatisfied with this, Kunti Devi appealed to the CIT(A), but her appeal was dismissed due to non-compliance. The primary contention in the current appeal before the Tribunal was that the CIT(A)'s order was passed ex-parte, leading to a request for the case to be remanded for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780675 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 09-07-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KHUBCHANDT PANDYA
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI BENCH”, RANCHI BEFORE SHRI SONJOY SARMA, JM & SHRI RATNESH NANDAN SAHAY, AM (THROUGH HYBRID MODE) आयकर अपील सं./ITA No.294/RAN/2024 (निर्धारण वर्ा / Assessment Year :2014-2015) Kunti Devi, H.No.42, Makatpur, PS No.95, Giridh-815301, Jharkhand Vs. CIT(A) NFAC स्थायी लेखा सं./PAN No. : BMGPD 9549 G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya Sr.DR सुनवाई की तारीख / Date of Hearing : 01/09/2025 घोषणा की तारीख/Date of Pronouncement : 09/10/2025 आदेश / O R D E R Per Sonjoy Sarma, JM : The above captioned appeal is filed by the assessee against the order dated 04.10.2023, passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2014-2015. 2. In the present case of the assessee, the assessment order was passed u/s.143(3) of the Act by making certain additions. Dissatisfied with the above order, the assessee preferred an appeal before the ld.CIT(A) where the appeal of the assessee was dismissed due to non-compliance. While passing the order of the ld. CIT(A) without looking into the facts, simply dismissed the appeal of the assessee. Aggrieved by the above order, the assessee is in further appeal before this Tribunal raising various Printed from counselvise.com ITA No.294 /Ran/2024 2 grounds, however, primary contention of the assessee is that the impugned order passed by the ld.CIT(A) is an ex-parte, therefore, the order may be set aside to the file of the ld. CIT(A) with a direction to re-examine the issue. 3. At the time of hearing, no one turned up before the bench although notices were served on the assessee from the Registry informing about the pendency of the case. Due to non-compliance, we cannot keep this appeal for indefinite period, therefore, we heard this matter with the assistance of ld. Sr. DR. 4. We after examining the facts of the case and perusing the records available, find that since the impugned order passed by the ld. CIT(A) is an ex-parte order without going into the merits of the case, therefore, in the interest of justice and fair play, it is necessary to remand back the issues involved in the present appeal of the assessee to the file of ld. CIT(A) to re- examine the issues after affording sufficient opportunity of being heard to the assessee. The assessee is also directed to comply to the notices to be issued by the ld. CIT(A) and furnish such documents in support of her claim. 5. In terms of above, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 09/10/2025. Sd/- (RATNESH NANDAN SAHAY) Sd/- (SONJOY SARMA) लेखा सदस्य / ACCOUNTANT MEMBER न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 09/10/2025 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA No.294 /Ran/2024 3 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 "