RAJENDRA KUMAR SAHI,RANCHI V. CIT (APPEAL), DELHI

ITA 148/RAN/2025

AI Insights

The case involves Rajendra Kumar Sahi, the appellant, who filed an appeal against the order of the CIT(A) dated 07.08.2024, which pertained to the assessment year 2022-23. The primary contention in the original assessment was the discrepancy between the income declared by the assessee and the receipts on which TCS had been deducted, leading to a scrutiny assessment. The Assessing Officer (AO) noted non-compliance with notices issued under sections 143(2) and 142(1) of the Income-tax Act, resulting in an ex parte assessment that significantly increased the declared income. The CIT(A) dismissed the subsequent appeal due to a delay in filing, without addressing the substantive issues. The Tribunal, upon review, found that the CIT(A) had not adjudicated on the merits and thus restored the matter for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786113 (ITAT-RANCHI)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2022-2023
• Appeal Filed On: 12-05-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; TDS
• Section: 142(1)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member I.T.A. No.148/Ran/2025 Assessment Year: 2022-23 Rajendra Kumar Sahi………….……………............................……….……Appellant Hulhundu, Hatia, Ranchi, Jharkhand – 834003. [PAN: AGKPS0098L] vs. CIT(Appeal), Jharkhand….....…..….…..….........……........……...…..…..Respondent Appearances by: None appeared on behalf of the appellant. Shri Khubchand T. Pandya, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : October 15, 2025 Date of pronouncing the order : October 29, 2025 ORDER Per Sonjoy Sarma, Judicial Member: This appeal by the assessee is directed against the order of the NFAC, Delhi [“CIT(A)”] dated 07.08.2024 under section 250 of the Income-tax Act, 1961 (the “Act”) for the assessment year 2022–23. 2. Brief facts of the case are that the assessee filed the return of income for the assessment year 2022–23 declaring a total income of ₹4,96,520. The case was selected for scrutiny as the assessee had disclosed comparatively low income against receipts on which TCS had been deducted. The Assessing Officer (AO) noted a possibility that the assessee had shown low income in order to reduce taxable profits. It was also observed that the assessee had claimed significantly higher TDS in the revised ITR. Therefore, the AO intended to verify the genuineness of the additional TDS claim and whether the corresponding receipts had been offered to tax. Accordingly, notices under sections 143(2) and 142(1) of the Income-tax Act were issued to the assessee. However, the assessee did not comply with the notices. Consequently, the AO Printed from counselvise.com I.T.A. No.148/Ran/2025 Rajendra Kumar Sahi 2 completed the assessment ex parte and determined the total income at ₹32,28,841. 3. The appeal filed by the assessee before the CIT(A) was delayed by 52 days. The CIT(A) dismissed the appeal on the ground that the assessee had failed to file it within the prescribed time limit and did not condone the delay. Thus, the appeal was dismissed without examining the merits of the case. 4. The assessee has filed the present appeal before the Tribunal challenging the order of the CIT(A). However, despite consecutive notices issued by the Registry, none appeared on behalf of the assessee at the time of hearing. 5. Considering the repeated non-appearance, the Tribunal proceeded to dispose of the appeal ex parte with the assistance of the learned Departmental Representative (DR). On perusal of the CIT(A)’s order, it was observed that the CIT(A) had dismissed the appeal solely on the issue of delay in filing, without adjudicating the case on merits. Since the CIT(A) has not examined the matter on merits, the Tribunal considers it appropriate to restore the issue to the file of the CIT(A) for fresh adjudication. The CIT(A) shall afford a reasonable opportunity of being heard to the assessee and shall also allow the assessee to file necessary supporting documents to substantiate its claims. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 29th October, 2025. Sd/- Sd/- [Ratnesh Nandan Sahay] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 29.10.2025. RS Printed from counselvise.com I.T.A. No.148/Ran/2025 Rajendra Kumar Sahi 3 Copy of the order forwarded to: 1. Appellant 2. Respondent 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "