NIRANJAN SHARMA,RANCHI V. ACIT, CIRCLE-1, RANCHI

ITA 259/RAN/2024

AI Insights

This case involves an appeal by the assessee, Niranjan Sharma, against the order of the ld CIT(A), NFAC dated 25.9.2023, concerning the assessment year 2014-15. The appeal was initially dismissed ex-parte by the ld CIT(A) for non-prosecution as the assessee did not appear for the hearings. The assessee's representative argued that no notice was sent to the assessee for fixing the date of hearing due to an outdated email address of the previous AR. The Senior DR supported the orders of the AO and ld CIT(A). The tribunal, considering the circumstances, restored the matter to the ld CIT(A) for a fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633647 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PER BENCH; KHUBCHANDT PANDYA; LD
• Assessee Lawyers: SHRIV.K.JALAN
• Keywords: Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORES/ AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Niranjan Sharma, New Rajasthan Kalewalya, J.C.Road, Lalpur, Ranchi PAN/GIR No. (Appellant Revenue by Per Bench Thios is an appeal filed by the assessee against the order of the ld CIT(A), NFAC DATED 25.9.2023 in Appeal No.CIT(A), Ranchi/10147/2017 assessment year 2014 2. Shri V.K.Jalan, ld AR appeared for the assessee and Shri Kbubchand T Pandya, ld SR DR appeared for the revenue IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/SHRI GEORGE MATHAN, JUDICIAL AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.259/RAN/2024 Assessment Year: 2014-15 Niranjan Sharma, New Rajasthan Kalewalya, J.C.Road, Lalpur, Ranchi Vs. ACIT, Circle- .AGRPS 3255 J (Appellant) .. ( Respondent Assessee by : Shri V.K.Jalan AR Revenue by :Shri Khubchand T Pandya, ld Date of Hearing : 10/06/202 Date of Pronouncement :10/06/ O R D E R Thios is an appeal filed by the assessee against the order of the ld CIT(A), NFAC DATED 25.9.2023 in Appeal No.CIT(A), Ranchi/10147/2017 year 2014-15 hri V.K.Jalan, ld AR appeared for the assessee and Shri Kbubchand T DR appeared for the revenue. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER -1, Ranchi Respondent) V.K.Jalan AR hri Khubchand T Pandya, ld Sr DR 2025 /2025 Thios is an appeal filed by the assessee against the order of the ld CIT(A), NFAC DATED 25.9.2023 in Appeal No.CIT(A), Ranchi/10147/2017-18 for the hri V.K.Jalan, ld AR appeared for the assessee and Shri Kbubchand T ITA No./Ran/2024 Assessment Year : 2017-18 P a g e 2 | 3 3. It was submitted by ld AR that the ld CIT(A) has dismissed the appeal exparte for non-prosecution of the assesse. It was the submission that no notice was sent to the assessee for fixing the date of hearing. It was also the submission that if the matter is restored back to the file of the ld CIT(A), he undertakes to appear before the ld CIT(A) for disposal of the appeal. 4. In reply, ld Sr DR supported the orders of the AO and ld CIT(A). 5. We have considered the submissions. A perusal of the order of ld CIT(A) shows that various notices were issued for hearing of the appeal to the assessee and the assessee has not complied with the same. Before us, ld AR submit that no notice were served upon the assessee as the email address of the previous ld AR was given who was dealing with the tax matter of the assessee. Be that it may, in the interest of justice, we deem it proper to provide another opportunity to the assessee to represent his case before the ld CIT(A). Accordingly, the issues in this appeal are restored to the file of the ld CIT(A) for readjudication. The assessee shall file communication to the ld CIT(A) providing the fresh e-mail for sending the notices. It is also directed that the assessee should cooperative in the set aside proceedings before the ld CIT(A) by providing necessary evidences in support of the claim. ITA No./Ran/2024 Assessment Year : 2017-18 P a g e 3 | 3 6. In the result, appeal of assesseestand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 10/06/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi; Dated 10/06/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Ranchi 1. The Appellant : Niranjan Sharma, New Rajasthan Kalewalya, J.C.Road, Lalpur, Ranchi 2. The Respondent: ACIT, Circle-1, Ranchi 3. The CIT(A)-NFAC 4. Pr.CIT,Ranchi 5. DR, ITAT, 6. Guard file. //True Copy// "