MEERA SHARAN,JAMSHEDPUR V. ITO - 2(1), JAMSHEDPUR

ITA 313/RAN/2024

AI Insights

Meera Sharan, an elderly retired individual, appealed against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2018-2019. The appeal arose from her non-compliance and non-appearance in previous proceedings, which were attributed to her age and lack of technical skills, leading to an ex-parte assessment under section 144 of the Income Tax Act. The Tribunal considered her circumstances and the submissions of her new counsel, leading to the decision to remand the case back to the AO for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775778 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 26-07-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KHUBCHANDT PANDYA
• Assessee Lawyers: AKSHAY RINGASIA
• Keywords: Opportunity of being heard; Sale consideration of property below Jantri Value
• Section: 148

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.313/RAN/2024 (Ǔनधा[रण वष[ / Assessment Year :2018-2019) Meera Sharan, Telco Colony, Telco Works, Jharkhand-831004 Vs. ITO-2(1), Jamshedpur ̾थायी लेखा सं./PAN No. :AEIPS 3511 E (अपीलाथȸ /Appellant) .. (Ĥ×यथȸ / Respondent) िनधाŊįरती की ओर से /Assessee by : Shri Akshay Ringasia, AR राजèव कȧ ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 03/09/2025 घोषणा कȧ तारȣख/Date of Pronouncement : 08/09/2025 आदेश / O R D E R Per Sonjoy Sarma, JM : The above captioned appeal is filed by the assessee against the order dated 02.06.2024, passed by the ld. CIT(A), National Faceless Appeal Centre, Delhi for the assessment year 2018-2019. 2. The assessee is an old retired salaried class individual who was working in a Limited Company and had sold a jointly owned immovable property for a total consideration of Rs. 28,00,000/-, Stamp duty value of which is Rs.39,95,000/- during the F.Y.2017-18 relevant to the A.Y.2018- 19 in which the share of assessee is Rs.14,00,000.00. Also the assessee purchased a Mutual Funds of Rs 19 Lacs and earned some interest income as shown in AIS/TIS Statement. As the assessee did not filed her return of income for the A.Y.2018-19, therefore a notice u/s. 148 of the Act was Printed from counselvise.com ITA No.313/Ran/2024 2 issued. As the assessee did not appear and participate in the 148 proceedings, the assessment was framed u/s.144 of the Act by making certain addition in the case of the assessee. Dissatisfied with the above order, the assessee preferred appeal before the ld.CIT(A) wherein the assessee failed to comply the notice as the assessee is an old lady and not techsavy, therefore, before the ld CIT(A) the assessee could not turn up, ultimately the appeal of the assessee was dismissed. Aggrieved by the above order, the assessee approached to some other counsel for getting the redressal of the matter and the ld. counsel filed an appeal before the Tribunal stating all the facts and reason for non-appearance before the authorities below. 3. We after considering the submissions of the ld. AR and considering the issue relating to non-appearance by the assessee before the authority below which are found to be genuine as the assessee is an old lady and could not turn up on the various stages of the proceedings before the authorities below due to which substantial additions were made in the case of the assessee without getting the benefit of submitting supported document in order to substantiate her claim. 4. On the other hand, ld. Sr. DR did not object such prayer of the assessee. 5. Considering the above submission of the parties and factual aspects, we find it necessary to remand back the whole issue to the file of the ld.AO with a direction with a direction to re-examine the issue after affording reasonable opportunity of being heard to the assessee, since the assessee Printed from counselvise.com ITA No.313/Ran/2024 3 has failed to substantiate her claim before multiple authorities when the proceedings were initiated against her. The assessee is also directed to comply to the notices by the authorities below as and when asked for. Accordingly, appeal of the assessee is allowed for statistical purposes. 6. In terms of the above, appeal of the assessee is allowed for statistical purposes. Order pronounced on 08/09/2025. Sd/- (RATNESH NANDAN SAHAY) Sd/- (SONJOY SARMA) लेखा सद˟ / ACCOUNTANT MEMBER Ɋाियक सद˟ / JUDICIAL MEMBER राँची Ranchi; Ǒदनांक Dated 08/09/2025 Prakash Kumar Mishra, Sr.P.S. आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, (Senior Private Secretary) आयकर अपीलȣय अͬधकरण, राँची / ITAT, Ranchi 1. अपीलाथȸ / The Appellant- . 2. Ĥ×यथȸ / The Respondent- 3. आयकर आयुƅ(अपील) / The CIT(A), 4. आयकर आयुÈत / CIT 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, राँची / DR, ITAT, Ranchi 6. गाड[ फाईल / Guard file. स×याͪपत ĤǓत //True Copy// Printed from counselvise.com "