MOHAMMAD SAYEED,RANCHI V. ACWT, CENTRAL CIRCLE-2, RANCHI

WTA 1/RAN/2023

AI Insights

The case involves appeals filed by Mohammad Sayeed against the orders of the CIT(A), Patna, for the assessment years 1988-89 to 1992-93. The primary contention was that the assessment orders were barred by limitation, and there were procedural lapses as the assessee was not provided with crucial documents such as valuation reports and reasons for reopening the assessments. The Department argued that the assessee had not cooperated during the assessment proceedings, citing ongoing writ petition proceedings in the Jharkhand High Court. The Tribunal found merit in the assessee's arguments regarding the lack of cooperation in providing essential documents and decided to restore the matter to the Assessing Officer for a fresh assessment after ensuring all procedural requirements are met.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780620 (ITAT-RANCHI)
• Duration Of Justice: 2 year(s) 4 month(s) 8 day(s)
• Appeal Type: Wealth Tax Appeal
• Pronouncement Date: 07-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 29-05-2023
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: FILING WRIT
• Keywords: Opportunity of being heard; Valuation report

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER WTA No. 01 to 05/Ran/2023 (Assessment Years-1988-89 to 1992-93) Mohammad Sayeed, Madhuban Market, Main Road, Ranchi-834001 (Jharkhand) PAN No. AJQPS 9270 H Vs. Assistant Commissioner of Wealth Tax, Central Circle-2, Ranchi. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Choudhary, A.R. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 07/10/2025 Date of pronouncement 07/10/2025 O R D E R PER: BENCH 1. These are the appeals filed by the common assessee against the separate orders of the ld. CIT(A), Patna-3, Patna all dated 28/03/2023 for the A.Y. 1988- 89 to 1992-93 respectively. As all the issues in all these appeals relate to the common issues, therefore, they are being disposed off by this common order. 2. Shri M.K. Choudhary, ld. A.R is represented on behalf of the assessee and Shri Khubchand T. Pandya, ld. Sr.DR is represented on behalf of the revenue. 3. It was submitted by the ld. AR that the assessment orders are barred by limitation at this point, the ld. Sr.DR has submitted that the assessee had not cooperated in the assessment proceedings and he had tide down the hands of the assessee by filing writ petition before the Hon’ble High Court, Jharkhand. It was a submission that the Assessing Officer in para 7 of his order specifically mentions that the assessee has been seeking adjournment by claiming that there is writ petition proceeding are pending Printed from counselvise.com WTA No. 01 to 05/Ran/2023 Mohammad Sayeed Vs ACWT 2 before the Hon’ble Jharkhand High Court. It was a submission by the ld. Sr.DR that he had no objection if the issues restored to the file of Assessing Officer for readjudication. 4. In reply, the ld. AR submitted that the Assessing Officer has referred to the various valuations in page 3 of his assessment order. It was a submission that the valuation reports have not been provided to the assessee. It was a submission that the even the reasons recorded for reopening have not been provided to the assessee as also the approvals for the reopening. 5. We have considered the rival submissions. As it is noticed that the assessment has been hampered by the adjournment sought by the assessee and as also it is a claim of the assessee that the valuation reports have not been provided to him nor the reasons recorded nor the approvals, in the interest of justice, we are of the view that the issues in these appeals must be restored to the file of Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard. The Assessing Officer shall provide the assessee with the copy of the valuation reports as also the reasons recorded for reopening and the approvals and ordersheets as requested for by the assessee before proceeding with the assessment. The assessee shall cooperate in the assessment proceedings, failing which, liberty is granted to the Assessing Officer to draw adverse inference. 6. In the result, all these appeals of the assessee are partly allowed for statistical purposes. Order announced in open court on 07/10/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 07/10/2025 *Ranjan Copy to: 1. Assessee Printed from counselvise.com WTA No. 01 to 05/Ran/2023 Mohammad Sayeed Vs ACWT 3 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi Printed from counselvise.com "