RAJENDRA PRASAD,HAZARIBAGH V. DCIT CIRCLE 1, HAZARIBAGH

ITA 138/RAN/2024

AI Insights

The case involves appeals by Rajendra Prasad against the orders of the CIT(A), NFAC, Delhi for the assessment years 2014-15 and 2015-16. The appeals were directed against the assessments completed under sections 147 and 144 of the Income Tax Act. The CIT(A) had dismissed the appeals due to non-compliance by the assessee with the notices of hearing. The Tribunal noted that despite multiple notices, the assessee failed to appear, leading to the Assessing Officer's order under section 147 read with section 144. However, in the interest of justice, the Tribunal decided to restore the matter to the Assessing Officer for a fresh adjudication, imposing a cost on the assessee as a condition for this relief.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633644 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KHUBCHAND PANDYA
• Assessee Lawyers: SHRIDEVESH PODDAR
• Keywords: Set aside
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORES/ AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year Rajendra Prasad,Gaya Road, Gara Road, Barhi, Jharkhand PAN/GIR No.ADFPP 7918 N (Appellant Per Bench Both the appeal the ld CIT(A), NFAC, Delhi dated 14/10148236 and NAFC/ 2015-16, respectively. 2. Shri Khub Chand Pandya, ld Sr ShriDeveshPoddar,ld AR appeared for the assessee. IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/SHRI GEORGE MATHAN, JUDICIAL AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA Nos.138 & 139/RAN/2024 Assessment Years: 2014-15 & 2015- Rajendra Prasad,Gaya Road, Gara Road, Barhi, Jharkhand Vs. DCIT, Circle- .ADFPP 7918 N (Appellant) .. ( Respondent Assessee by : Shri Devesh Poddar, Adv Revenue by :Shri Khub Chand Pandya, Sr Date of Hearing : 10/06/202 Date of Pronouncement :10/06/ O R D E R appeals filed by the assessee are directed ), NFAC, Delhi dated 26.2.2024 in Appeal No. and NAFC/2014-15/10148248for the assessment year , respectively. hri Khub Chand Pandya, ld Sr DR appeared for the revenue and ld AR appeared for the assessee. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER 24 -16 -1, Hazaribag Respondent) Devesh Poddar, Adv Chand Pandya, Sr DR 2025 /2025 against the orders of in Appeal No.NAFC/2013- or the assessment years 2014-15 & DR appeared for the revenue and ITA Nos.138 & 139/RAN/2024 Assessment Years: 2014-15 & 2015-16 P a g e 2 | 3 3. It was submitted by ld AR that the assessments in this case were completed u/s.147 r.w.s 144 of the Act. It was also the submission that the ld CIT(A) NFAC has dismissed the appeals without giving reasonable opportunity to the assessee. He thus prayed that the matter be restored to the file of the AO for fresh adjudication and undertake in Bar that he will cooperate in the set aside proceedings before the AO. 4. In reply, ld Sr DR vehemently supported the orders of lower authorities. 5. We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the ld CIT(A) has issued four notices of hearing i.e. on 10.6..2022, 5.8.2022, 724.8.2022 and 19.10.2022 but the assessee has failed to comply with the notices issued by the ld CIT(A). It is also noticed that the Assessing Officer has passed order u/s.147 r.w.s 144 of the Act due to non- representation by the assessee to substantiate the claim of the assessee. However, in the interest of justice, the issues in these appeals are restored to the file of the Assessing Officer for fresh adjudication after allowing adequate opportunity of hearing to the assesseesubject to the cost of Rs.1,00,000/- per each year to be deposited to Jharkhand Income Tax Bar Association within 60 days from the passing of this order. In the event the cost is not paid and the receipt is not produced before the Assessing Officer, at the date of first hearing, the order of the ld CIT(A) shall stand confirmed. ITA Nos.138 & 139/RAN/2024 Assessment Years: 2014-15 & 2015-16 P a g e 3 | 3 6. In the result, appeals of the assessee stand 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 : Rajendra Prasad,Gaya Road, Gara Road, Barhi, Jharkhand 2. The Respondent: DCIT, Circle-1, Hazaribag 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT, 5. DR, ITAT, 6. Guard file. //True Copy// "