PARAS NATH DIGAMBER JAIN UCHCH VIDYALAYA,GIRIDIH V. CIT, EXEMPTION, PATNA

ITA 102/RAN/2025

AI Insights

The case involves an appeal by Paras Nath Digambar Jain Uchch Vidyalaya against the order passed by the ld. CIT(E), Patna, dated 07.03.2023. The primary contention was the inability of the assessee to produce necessary documents before the ld. CIT(E) during the initial proceedings. The assessee's representative argued for a restoration of the issues to allow for the presentation of these documents, while the revenue's representative contended that sufficient opportunities had already been provided. The Tribunal, considering the circumstances, decided to restore the matter to the ld. CIT(E) for a fresh decision, emphasizing the need for a fair opportunity for the assessee to substantiate his claims.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826227 (ITAT-RANCHI)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 21-04-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJIB RANJAN
• Assessee Lawyers: DE V E P O D D; O T E
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, र ाँची न्य यपीठ, र ाँची IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM आयकर अपील सं./ITA No.102/RAN/2025 (निि ारण वर्ा / Assessment Year :NA) Paras Nath Digambar Jain Uchch Vidyalaya, Station Road, Ishri Bazar, Giridih Jharkhand-835107 Vs. CIT (Exemption) Patna स्थायी लेखा सं./PAN No. : AAEAP 2333 E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue by : Shri Rajib Ranjan, CIT-DR सुनवाई की तारीख / Date of Hearing : 06/01/2026 घोषणा की तारीख/Date of Pronouncement : 06/01/2026 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld.CIT(E), Patna, dated 07.03.2023. 2. It was submitted by the ld AR that the assessee could not able to produce the documents before the ld. CIT(E). It was, thus, prayer that the issues may be restored to the file of ld. CIT(E) to decide the issue afresh so that the assessee could be able to provide all the relevant documents to substantiate his claim and shall cooperate in the set aside proceedings. 3. In reply, ld CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by the ld. CIT(E). 4. We have considered the rival submissions. A perusal of the facts of the present case and the order of the ld. CIT(E) clearly shows that the assessee had not furnished the details before the ld. CIT(E). This being so, Printed from counselvise.com ITA No.102/Ran/25 2 in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(E) for readjudication afresh after granting the assessee adequate opportunity of being heard. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 06/01/2026. Sd/- (RATNESH NANDAN SAHAY) Sd/- (GEORGE MATHAN) लेख सदस्य / ACCOUNTANT MEMBER न्य नयक सदस्य / JUDICIAL MEMBER र ाँची Ranchi; दिनांक Dated 06/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिललपप अग्रेपर्ि/Copy of the Order forwarded to : आदेश िुस र/ BY ORDER, (Senior Private Secretary) आयकर अपीलीय अधिकरण, र ाँची / 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, र ाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "