NATIONAL INSTITUTE OF ADVANCED MANUFACTURING TECHNOLOGY,RANCHI V. ITO WARD W2(1), RANCHI

ITA 441/RAN/2024

AI Insights

The case involves the National Institute of Advanced Manufacturing Technology, Hatia, Ranchi, which filed a stay application against a demand raised by the Income Tax Officer, ward 2(1), Ranchi, following an exparte order. The assessee argued that they were unrepresented and did not receive the order, leading to a delay in filing an appeal before the CIT(A), which was subsequently dismissed due to the delay. The Tribunal found reasonable cause for the assessee's non-representation and non-filing, noting that notices were sent to an old email address. The Tribunal decided to restore the issues to the Assessing Officer for fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716537 (ITAT-RANCHI)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 23-11-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PER BENCH; KHUBCHANDT PANDYA
• Assessee Lawyers: JAY PRAKASH SHARMA
• Keywords: Reasonable cause; Application of stay

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE S/ RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER National Institute of Advanced Manufacturing Technology, Hatia, Ranchi PAN/GIR No. (Appellant Revenue by Per Bench The assessee has filed this stay application to stay the demand raised by the revenue in an CIT(A), NFAC, Delhi dated 18/10267867, for the assessment year 2. Shri Jay Prakash Sharma, Khubchand T Pandya, IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/HRI GEORGE MATHAN, JUDICIAL MEMBER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER S.A.No.16/Ran/2025 (in ITA No.441/RAN/2024) Assessment Year : 2018-19 National Institute of Advanced Manufacturing Technology, Hatia, Ranchi Vs. Income Tax Officer, ward 2(1), Ranchi .AABTN 0138 R (Appellant) .. ( Respondent Assessee by : Shri Jay Prakash Sharma, CA Revenue by : Shri Khubchand T Pandya, Date of Hearing : 22/08/202 Date of Pronouncement : 22/08/2 O R D E R The assessee has filed this stay application to stay the demand raised the revenue in an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 25.9.2024 in Appeal No.CIT(A) , for the assessment year 2018-19. Shri Jay Prakash Sharma, ld AR appeared for the assessee. Shri Khubchand T Pandya, ld Sr DR represented on behalf of the revenue. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Income Tax Officer, ward- Respondent) Jay Prakash Sharma, CA ld Sr DR 2025 2025 The assessee has filed this stay application to stay the demand raised appeal filed by the assessee against the order of the ld in Appeal No.CIT(A) NFAC/2017- ed for the assessee. Shri represented on behalf of the revenue. Printed from counselvise.com S.A.No.16/Ran/2025 (in ITA No.441/RAN/2024) Assessment Year : 2018-19 P a g e 2 | 3 3. It was submitted by ld AR that the assessee has been unrepresented before the Assessing Officer, which has resulted in an exparte order. It was the submission that as such order was not received by the assessee, there was delay in filing of appeal before the ld CIT(A). It was the submission that the ld CIT(A) has dismissed the appeal of the assessee on account of delay in filing of the appeal. It was the submission that the assesse may be granted stay and the appeal be disposed at early date. 4. In reply, ld Sr DR submitted that he has no objection if the appeal itself is disposed and issues are restored to the file of the Assessing Officer for adjudication afresh. 5. We have considered the rival submissions. As it is noticed that the order of the ld CIT(A) is an exparte order and the assessee’s claim that the notices were sent in wrong email, which was old email address, we find reasonable cause in not representing before the AO and not filing appeal before the ld CIT(A). In these circumstances, the appeal filed by the assessee in ITA No.441/Ran/2025 is being disposed off after hearing both the sides and delay in filing of appeal before the ld CIT(A) is condoned and the issues in this appeal are restored to the file of the AO for re-adjudication after granting the assessee adequate opportunity of hearing. The correct email address has been provided by the assessee in Form No.36 is [e-mail] . It is also advised that the Assessing Officer may consider to issue atleast one physical notice in the event the assessee is not Printed from counselvise.com S.A.No.16/Ran/2025 (in ITA No.441/RAN/2024) Assessment Year : 2018-19 P a g e 3 | 3 responding to the notices sent in email. Accordingly, we reject the stay application and remit the matter back to the file of the AO. 6. In the result, S.A. filed by the assesse stands dismissed and the appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 22/08/2025. SD/- SD/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi ; Dated 22/08/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Ranchi 1. The Appellant : National Institute of Advanced Manufacturing Technology, Hatia, Ranchi 2. The Respondent: Income Tax Officer, ward- 2(1), Ranchi 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Ranchi 5. DR, ITAT, Ranchi 6. Guard file. //True Copy// Printed from counselvise.com "