MINTU LAL,RANCHI V. ITO, WARD-2(5), RANCHI

ITA 216/RAN/2025

AI Insights

This case involves an appeal by Mintu Lal against the order of the ld. Addl./JCIT(A)-3, Bengaluru, concerning the assessment year 2017-2018. The primary issue in the appeal was the assessee's lack of response to notices and failure to furnish details regarding his claims both before the CIT(A) and the Assessing Officer. The Income Tax Appellate Tribunal, Ranchi, decided to restore the issues to the AO for a fresh assessment, emphasizing the need for a fair opportunity for the assessee to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788081 (ITAT-RANCHI)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 02-07-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KHUBCHANDT PANDYA
• 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.216/RAN/2025 (निर्धारण वर्ा / Assessment Year :2017-2018) Mintu Lal, Shop No.T-78, Krishi Bazar, Pandra, Ratu Road, Ranchi, Jharkhand-834005 Vs. ITO, Ward-2(5), Ranchi स्थायी लेखा सं./PAN No. :ABQPL 3714 M (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 : 26/11/2025 घोषणा की तारीख/Date of Pronouncement : 26/11/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. Addl./JCIT(A)-3, Bengaluru, dated 25.07.2024 for the assessment year 2017-2018. 2. None represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue. 3. A perusal of the order of the ld. CIT(A), it is seen that the assessee had not responded to the notices issued by the ld.CIT(A). The assessee also could not furnish the details in regard to his claim before the Assessing Officer. 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 Printed from counselvise.com ITA No.216/Ran/2025 2 file of the AO for readjudication after granting the assessee adequate opportunity of being heard. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 26/11/2025. Sd/- (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 26/11/2025 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 "