PRATIVA MOHANTY,JAMSHEDPUR V. DCIT, CIRCLE -1, JAMSHEDPUR

ITA 137/RAN/2025

AI Insights

This case involves an appeal by Prativa Mohanty against the order passed by the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2017-2018. The primary contention was the inability of the assessee to produce necessary documents before the lower authorities, which led to the dismissal of her appeal ex-parte. The assessee's representative argued for a restoration of the matter to allow the submission of relevant documents, while the Senior Departmental Representative contended that sufficient opportunities had already been provided. The Tribunal decided to restore the matter to the AO for a fresh decision, emphasizing the need for justice and fair hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827197 (ITAT-RANCHI)
• Duration Of Justice: 7 month(s) 25 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: 2017-2018
• Appeal Filed On: 12-05-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAM CHANDRA MARNDI
• Assessee Lawyers: VI N A Y K U M J A L A N
• Keywords: 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.137/RAN/2025 (निि ारण वर्ा / Assessment Year :2017-2018) Prativa Mohanty, Outer Circle Road, South Park, Bistupur, Jamshedpur-831001 Vs. DCIT, Circle-1, Jamshedpur स्थायी लेखा सं./PAN No. : AGMPM 7703 N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri Vinay Kumar Jalan, AR राजस्व की ओर से /Revenue by : Shri Ram Chandra Marndi, Sr.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(A), National Faceless Appeal Centre (NFAC), Delhi, dated 19.03.2025 for the assessment year 2017-2018. 2. It was submitted by the ld AR that the assessee could not able to produce the documents before the authorities below. It was, thus, submitted that the matter may be restored to the file of ld. AO to decide the issue afresh so that the assessee could be able to provide all the relevant documents to substantiate his claim. 3. In reply, ld Sr.DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld. Printed from counselvise.com ITA No.137/Ran/25 2 4. We have considered the rival submissions. A perusal of the order of the ld. CIT(A), it clearly shows that the appeal of the assessee has been dismissed as ex-parte. Even the assessee was unable to furnish the complete details in regard to her claim. However, ld. AR requested for one more opportunity to represent its case before the ld. AO to substantiate her case. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.10,000/-(Rupees Ten Thousand only) by the assessee to the Jharkhand Income Tax Bar Association, Ranchi – 834001, within sixty days from the date of this order and receipt of the same would be produced before the ld. AO at the first hearing. The assessee is also directed to cooperate with the ld. AO in the readjudication proceedings, positively. 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 "