M/S R P SINGH & CO,RANCHI V. DCIT / ACIT, CIRCLE -1, RANCHI, RANCHI

ITA 57/RAN/2025

AI Insights

The case involves an appeal by M/s RP Singh & Company against the order of the ld. CIT(A), NFAC, Delhi, which was passed ex parte. The appeal was initially delayed by 529 days, attributed to circumstances beyond the control of the assessee, and no condonation petition was filed. The Tribunal, prioritizing substantial justice over technicalities, condoned the delay and proceeded to consider the merits of the case. The main contention was that the CIT(A) had dismissed the appeal for want of prosecution without providing a reasonable opportunity of hearing. The Tribunal found that while the CIT(A) had provided several opportunities to the assessee, the assessee's failure to comply led to an ex-parte order. The Tribunal decided to restore the matter to the CIT(A) for a fresh hearing, emphasizing the need for the assessee to cooperate and not seek adjournments without justified reasons.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827203 (ITAT-RANCHI)
• Duration Of Justice: 9 month(s) 25 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: 2016-2017
• Appeal Filed On: 12-03-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside

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. 57/Ran/2025 (Assessment Year-2016-17) M/s RP Singh & Company, West End park, Sukhdeo Nagar, Ranchi-834001. (Jharkhand) PAN No. AABFR 8083 B Vs. DCIT/ACIT, Circle-1, Ranchi. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, A.R. Department represented by Shri R.C. Marndi, Sr.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 against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. CIT(A), Ranchi/10337/2018-19 dated 20/07/2023 for the A.Y. 2016-17. 2. Shri Devesh Poddar, ld AR appeared for the assessee and Shri R.C. Marndi, Sr.DR appeared for the revenue. 3. The ld. AR of the assessee submitted that the ld. CIT(A) had passed impugned order ex parte on 20/07/2023 and this appeal was filed before this Tribunal on 12/03/2025 which causes delay of 529 days in filing this appeal before this Tribunal. At the time of hearing, the ld. AR of the assessee fairly accepted that no condonation petition was filed by the assessee. It was a submission that the delay was caused due to situation beyond the control of assessee. There was no deliberate or intentional delay in filing this appeal. The ld. AR prayed that the delay may be condoned. Printed from counselvise.com ITA No. 57/Ran/2025 M/s RP Singh & co Vs DCIT/ACIT 2 4. In reply, the ld. Sr. DR did not raise any serious objection. 5. We have considered the submissions. When substantial justice is pitted against technicality such as limitation, it is always better to follow the principles of adjudicating in respect of the substantial justice. By not condoning the delay in filing of the appeals, considerable loss could be caused to the assessee but by condoning the delay and adjudicating on merits, the assessee would also know what is the mistakes that he has committed. This being so, we are of the view that the delay in filing of the appeal is liable to be condoned and we do so. 6. On merit, it was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee for want of prosecution without giving reasonable opportunity of hearing to the assessee. Ld AR pleaded that if this Court grants the assessee one more opportunity by restoring this appeal to the file of the ld. CIT(A), so that the assessee will be able to substantiate its case before the ld. CIT(A). Therefore, he prayed that the appeal be restored to the file of the ld. CIT(A). 7. In reply, ld. Sr. Departmental Representative on the other hand, submitted that the ld. CIT(A) provided sufficient opportunities to the assessee, the assessee did not appear before the ld. CIT(A) and not furnished relevant details. He strongly supported the order passed by the ld. CIT(A). 8. We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the CIT(A) has granted several opportunities to the assessee to substantiate its case but the assessee failed to comply with the notices, ultimately, the orders passed by him is ex-parte order. Before us, ld AR undertakes that he will cooperate the proceedings and requested to restore the matter to the file of the ld. CIT(A). Therefore, in the interest of justice, the Printed from counselvise.com ITA No. 57/Ran/2025 M/s RP Singh & co Vs DCIT/ACIT 3 issues in the present case are restored to the file of the ld. CIT(A) for fresh adjudication after affording adequate opportunity of hearing to the assessee subject to the payment of cost of Rs. 10,000/- deposited with Jharkhand Income Tax Bar Association to be paid within 60 days from the date of issue of this order. The assessee is also directed to cooperate in the set aside proceedings before the ld. CIT(A). The assessee is also directed to furnish all the documents with its possession before the ld. CIT(A) to substantiate its claim. It is also directed that the assessee should not seek adjournment without there being a justified reason. 9. In the result, appeal of the assessee stands 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 "