RANJIT KUMAR SINGH,BOKARO V. ITO, WARD-3(1), BOKARO

ITA 300/RAN/2025

AI Insights

This case involves an appeal by the assessee, Ranjit Kumar Singh, against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which dismissed the assessee's appeal due to delay. The appeal was related to the assessment year 2017-2018. The assessee was represented by Shri Devesh Poddar, and the revenue was represented by Shri Khubchand T Pandya, Sr. DR. The primary contention was the dismissal of the assessee's appeal by the CIT(A) on account of delay, and the assessee sought another opportunity to present his case before the AO to substantiate his claims for the assessment years in question.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788096 (ITAT-RANCHI)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 01-09-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KHUBCHANDT PANDYA
• Assessee Lawyers: DEVESH PODDAR
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH HYBRID MODE) आयकर अपील सं./ITA No.300/RAN/2025 (निर्धारण वर्ा / Assessment Year :2017-2018) Ranjit Kumar Singh, Harla Thant Compound, Sector- 9/D, Sector-9, BS City, Bokaro-827009 Vs. Addl/Joint/Dy/Asst.CIT, NFAC, Delhi/ JAO-ITO Ward-3(1) Bokaro स्थायी लेखा सं./PAN No. : CPOPS 8719 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri Devesh Poddar, AR राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 25/11/2025 घोषणा की तारीख/Date of Pronouncement : 25/11/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 17.01.2025 for the assessment year 2017-2018. 2. Shri Devesh Poddar, ld.AR represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue. 3. It was submitted by the ld.AR that the appeal of the assessee has been dismissed by the ld. CIT(A) on account of delay. It was also submitted that the assessee may be given one more opportunity to represent its case before the Assessing Officer, so that the assessee could be able to provide the details before the Assessing Officer to substantiate its case for the years under consideration. Printed from counselvise.com ITA No.300/Ran/2025 2 4. In reply, Ld. Sr. DR supported the orders of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of AO would be, in fact, giving the assessee a second round which should not be granted. 5. I have considered the rival submissions. A perusal of the assessment order clearly shows that the assessee could not furnish the details as asked for by the AO during the course of assessment proceedings. Further on perusal of the order of the ld. CIT(A), clearly shows that the assessee could not explain the delay in filing the appeal before the ld. CIT(A). However, the ld. AR of the assessee submitted that the delay of 19 days in filing the appeal before the ld. CIT(A) may kindly be condoned. Considering the prayer of the ld. AR, I condone the delay of 19 days in the appeal before the ld. CIT(A). As no compliance has been made before either of the authorities below, therefore, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication the issues afresh after granting the assessee adequate opportunity of being heard. 6. In the result, the appeal of assessee is allowed for statistical purposes. Order dictated and pronounced in the open court on 25/11/2025. Sd/- (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 25/11/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलिपि अग्रेपर्ि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- . Printed from counselvise.com ITA No.300/Ran/2025 3 आदेशधिुसधर/ BY ORDER, (Senior Private Secretary) आयकर अिीिीय अधर्करण, रधाँची / ITAT, Ranchi 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, रधाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "