RENU LATA TIWARY,RANCHI V. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

ITA 161/RAN/2025

AI Insights

The case involves an appeal by Renu Lata Tiwary against the order of the NFAC, Delhi under section 250 of the Income-tax Act, 1961, concerning the assessment year 2012-13. The Assessing Officer had initially found that the assessee had sold immovable property and failed to disclose the capital gains from such sale in her return of income. Despite multiple notices under sections 148 and 142(1) of the Act, the assessee did not comply, leading to an ex parte assessment of long-term capital gains amounting to \\u20b947,23,125. The CIT(A) upheld this assessment, also ex parte, due to the absence of the assessee's representation. The Tribunal, noting the absence of the assessee in both lower proceedings and the need for a fair hearing, restored the matter to the Assessing Officer for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779311 (ITAT-RANCHI)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 16-05-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Capital Gains
• Section: 148; 144; 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.161/Ran/2025 Assessment Year: 2012-13 Renu Lata Tiwary…..………….……………............................……….……Appellant Regional Director Animal Husbandry Kanke, Ranchi, Jharkhand – 834008. [PAN: AEEPT2902C] vs. ITO, Ward-2(5), Ranchi….....…..….…..….........……........……...…..…..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 14, 2025 Date of pronouncing the order : October 15, 2025 ORDER Per Sonjoy Sarma, Judicial Member: This appeal by the assessee is directed against the order of the NFAC, Delhi [“CIT(A)”] dated 26.09.2023 under section 250 of the Income-tax Act, 1961 (the “Act”). 2. Brief facts of the case are that information was received by the Assessing Officer that the assessee had sold certain immovable property during the assessment year under consideration. On verification of the data available, it was noticed that no capital gains arising from such sale had been disclosed in the return of income. Accordingly, after obtaining the necessary approval from the CIT, notice under section 148 of the Income-tax Act, 1961 was issued to the assessee. However, the assessee did not file any return of income in response to the said notice. Subsequently, notices under section 142(1) of the Act were also issued, but the assessee failed to comply with the same. Since there was no compliance from the assessee, the Assessing Officer had no other option Printed from counselvise.com I.T.A. No.161/Ran/2025 Renu Lata Tiwary 2 but to complete the assessment under section 144 of the Act on the basis of material available on record. While doing so, the Assessing Officer computed long-term capital gains of ₹47,23,125/- and assessed the total income of the assessee accordingly. 3. The assessee preferred an appeal before the Ld. CIT(A). However, despite several opportunities, the assessee neither appeared nor filed any written submissions. The Ld. CIT(A), therefore, dismissed the appeal ex parte and upheld the assessment order. 4. In the present appeal before the Tribunal, despite issuance of notice by the Registry on consecutive dates, the assessee has failed to appear or cause any representation through counsel. Since the matter cannot be kept pending indefinitely and both the lower authorities have passed orders ex parte, in the interest of justice and fair play, we deem it appropriate to restore the entire matter to the file of the Assessing Officer. The Assessing Officer is directed to re-examine the issue afresh after providing a reasonable opportunity of being heard to the assessee and to decide the matter in accordance with law. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 15th October, 2025. Sd/- Sd/- [Ratnesh Nandan Sahay] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 15.10.2025. RS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. CIT(A)- 4. CIT- , Printed from counselvise.com I.T.A. No.161/Ran/2025 Renu Lata Tiwary 3 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "