MAA DIWRI RICE MILLS PRIVATE LIMITED,RANCHI V. ITO, WARD-2(1), RANCHI

ITA 66/RAN/2025

AI Insights

The case involves an appeal by Maa Diwri Rice Mills Pvt Ltd against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2017-2018. The appeal was heard by the Income Tax Appellate Tribunal in Ranchi, presided over by Shri George Mathan. The primary contention was that the original assessment order was made ex-parte and no evidence was presented before the CIT(A). The assessee's representative argued for a restoration of the issue to the AO for a fresh assessment, which was not opposed by the revenue's representative. The Tribunal, acknowledging the assessee's previous non-cooperation, decided to restore the matter to the AO for a thorough re-examination, ensuring the assessee could present their case adequately this time.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790437 (ITAT-RANCHI)
• Duration Of Justice: 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 21-03-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KHUBCHANDT PANDYA
• Assessee Lawyers: M. K. CHOWDHURY
• Keywords: 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 No.66/RAN/2025 (निर्धारण वर्ा / Assessment Year :2017-2018) Maa Diwri Rice Mills Pvt Ltd, Poradih Salgadih, NH-33, Tamar Ranchi-825225, Jharkhand Vs. ITO Ward-2(1), Ranchi स्थायी लेखा सं./PAN No. : AAGCM 2164 A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri M.K.Chowdhury, AR राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 27/11/2025 घोषणा की तारीख/Date of Pronouncement : 27/11/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 12.01.2024 for the assessment year 2017-2018. 2. Shri M.K.Chowdhury, ld. AR represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue. 3. Ld.AR submitted that the assessment order is an ex-parte order and also no evidence has been produced before the ld.CIT(A). It was the submission the issue may be restored to the file of ld.AO for readjudication afresh so that the assessee would be able to submit the details. 4. In reply, ld.Sr. DR did not raise any serious objection in restoring the matter to the file of ld. Assessing Officer for readjudication. Printed from counselvise.com ITA No.66/Ran/2025 2 5. 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 this appeal are restored to the file of the AO for readjudication after granting the assessee adequate opportunity of being heard. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 27/11/2025. Sd/- (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 27/11/2025 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 "