RISHIRAJ TRANSPORT CO,JAMSHEDPUR V. ACIT CIRCLE-2(1), JAMSHEDPUR

ITA 122/RAN/2024

AI Insights

This case involves an appeal by Rishiraj Transport Co. against the order of the ld Addl/JCIT(A)-1, Gurugram, which was dated 13.2.2024. The appeal was heard by the Income Tax Appellate Tribunal, Ranchi Bench, which included judicial member Shri George Mathan and accountant member Ratnesh Nandan Sahay. The primary issue in the appeal was the dismissal of the assessee's earlier appeal by the ld CIT(A) due to non-production of evidence and lack of details to support the claims made by the assessee. The Tribunal noted that the ld CIT(A) had provided ample opportunities to the assessee to furnish the necessary evidence, which were not complied with, leading to the confirmation of the assessment order. The Tribunal, in the interest of justice, decided to restore the matter back to the ld CIT(A) for a fresh examination, granting the assessee another opportunity to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633640 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KHUBCHANDT PANDYA
• Assessee Lawyers: SHRIJAGDISH KHANDELWAL

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORES/ AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Rishiraj Transport Co., 19, Transport Nagar, Dimna Road, Mango, Jamshedpur PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of ld Addl/JCIT(A)-1, Gurugram dated 13.2.2024 in Appeal No.CIT(A),Ranchi/10241/2017 2. Shri Khubchand T Pandtya, ld Sr DR Jagdish Khandelwal, IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/SHRI GEORGE MATHAN, JUDICIAL AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.122/RAN/2024 Assessment Year: 2015-16 Rishiraj Transport Co., 19, Transport Nagar, Dimna Road, Mango, Jamshedpur Vs. ACIT, Circle- Jamshedpur .AAQFR 1082 F (Appellant) .. ( Respondent Assessee by : Shri Jagdish Khandelwal Revenue by :Shri KhubchandT Pandya, Sr Date of Hearing : 10/06/202 Date of Pronouncement :10/06/ O R D E R This is an appeal filed by the assessee against the order of ld 1, Gurugram dated 13.2.2024 in Appeal /10241/2017-18 for the assessment year 2015 hri Khubchand T Pandtya, ld Sr DR appeared for the revenue and Shri Jagdish Khandelwal,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 -2(1), Respondent) Jagdish Khandelwal,CA chandT Pandya, Sr DR 2025 /2025 This is an appeal filed by the assessee against the order of ld 1, Gurugram dated 13.2.2024 in Appeal 18 for the assessment year 2015-16. appeared for the revenue and Shri ITA No.122/RAN/2024 Assessment Year: 2015-16 P a g e 2 | 3 3. We have considered the rival submissions. A perusal of the order of ld CIT(A) clearly shows that the ld CIT(A) has dismissed the appeal of the assessee on the ground of non-production and also for want of details/evidences in support of the claim raised by the assessee. It is also seen that the ld CIT(A) has given ample opportunities as is evident from the page 2 of the impugned order but the assessee failed to furnish any evidences in support of the claim. Therefore, the ld CIT(A) has no option but to confirm the assessment order. Before us, it was prayed that if one more opportunity is given, the assessee would be in a position to comply with all the notices by furnishing all the required documents in support of the claim. Therefore, in the interest of justice, the issues in this appeal are restored to the file of the ld CIT(A) for fresh adjudication after allowing reasonable opportunity of hearing to the assessee. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. 4. In the result, appeal of the assesseestand 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) ITA No.122/RAN/2024 Assessment Year: 2015-16 P a g e 3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Ranchi 1. The Appellant : Rishiraj Transport Co., 19, Transport Nagar, Dimna Road, Mango, Jamshedpur 2. The Respondent: ACIT, Circle-2(1), Jamshedpur 3. TheAddlk/JCIT-1, “Gurugram 4. Pr.CIT,Ranchi 5. DR, ITAT, 6. Guard file. //True Copy// "