M/S SHAMBHULAL & CO.,SIMDEGA V. ITO, WARD-2(5), RANCHI

ITA 309/RAN/2024

AI Insights

The case involves appeals filed by M/s. Shambulal& Co. against the orders of the CIT(A), Ranchi, for the assessment years 2014-15, 2016-17, and 2017-18. The appeals were initially dismissed by the CIT(A) for want of prosecution. The assessee, represented by Shri Devesh Poddar, argued that they were not given a reasonable opportunity of hearing. The Departmental Representative, Shri Khubchand T Pandya, supported the CIT(A)'s decision, stating that the assessee had been given sufficient opportunities to present their case but failed to do so. The Tribunal, considering the circumstances and the assessee's commitment to cooperate in the proceedings, decided to restore the matter to the AO for a fresh assessment, imposing a cost on the assessee for their previous non-compliance.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633216 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: FORTHEASSESSEE; KHUBCHANDT PANDYA
• Assessee Lawyers: SHRIDEVESH PODDAR
• Keywords: Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORES/ AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year M/s.Shambulal& Co., Main Road, Simdega PAN/GIR No. (Appellant Per Bench These are appeal ld CIT(A)-Patna-3 all 19, No.CIT(A),Ranchi/10119/2018 the assessment year 2. Shri Khubchand T Pandya, ld Sr Devesh Poddar,ld AR appeared for IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/SHRI GEORGE MATHAN, JUDICIAL AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA Nos.309 to 311/RAN/2024 Assessment Years: 2014-15, 2016-017 & 2017 M/s.Shambulal& Co., Main Road, Simdega Vs. Income Tax Officer, Ward 2(5), Ranchi .AADFS 6044 D (Appellant) .. ( Respondent Assessee by : Shri Devesh Poddar, Adv Revenue by :Shri Khubchand T Pandya, Sr Date of Hearing : 12/06/202 Date of Pronouncement :12/06/ O R D E R appeals filed by the assessee against the separate 3 all dated 22.5.2024 in Appeal No.CIT(A),Ranchi 19, No.CIT(A),Ranchi/10119/2018-19 and No.CIT(A),Ranchi/10809/2019 the assessment years 2014-15, 2016-17 & 2017-18, respectively Shri Khubchand T Pandya, ld Sr DR appeared for the revenue and Shri ld AR appeared for the assessee. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER 24 017 & 2017-18 Income Tax Officer, Ward- 2(5), Ranchi Respondent) Devesh Poddar, Adv T Pandya, Sr DR 2025 /2025 separate orders of the CIT(A),Ranchi/10116/2018- 19 and No.CIT(A),Ranchi/10809/2019-20, for 18, respectively. DR appeared for the revenue and Shri ITA Nos.309 to 311/RAN/2024 Assessment Years: 2014-15, 2016-017 & 2017-18 P a g e 2 | 3 3. It was submitted by ld AR that the ld CIT(A) has dismissed the appeals 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 these appeals to the file of the learned AO, so that the assessee will be able to substantiate its case before the AO. Therefore, he prayed that the appeal be restored to the file of the learned Assessing Officer. 4. In reply, ld Sr Departmental Representative on the other hand, the learned D.R. submitted that despite the learned CIT(A) provided sufficient opportunities to the assessee, the assessee did not appear before the learned CIT(A) and not furnished relevant details. He strongly supported the orders passed by the learned CIT(A). 5. 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 are ex-parte orders. Before us, ld AR undertakes that he will cooperate the proceedings and requested to restore the matter to the file of the AO. Therefore, in the interest of justice, the issues are restored to the file of the AO for fresh adjudication after affording adequate opportunity of hearing to the assessee. The assessee is also directed to cooperate in the set aside proceedings before the AO. The assessee is also directed to furnish all the documents with his possession before the AO to substantiate its claim. As the assessee has not responded to the notices of the ld ITA Nos.309 to 311/RAN/2024 Assessment Years: 2014-15, 2016-017 & 2017-18 P a g e 3 | 3 CIT(A), a cost of Rs.10,000/- per appeal is imposed on the assessee to be deposited with Jharkhand Income Tax Bar Association to be paid within 60 days from the date of issue of this order, failing which, the orders passed by ld CIT(A) stand confirmed. It is also directed that the assessee should not seek adjournment without there being a justified reason. 6.. In the result, appeals of the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 12/06/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi; Dated 12/06/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Ranchi 1. The Appellant :M/s.Shambulal& Co., Main Road, Simdega 2. The Respondent: Income Tax Officer, Ward- 2(5), Ranchi 3. The CIT(A)-Patna-3 4. Pr.CIT,Ranchi 5. DR, ITAT, 6. Guard file. //True Copy// "