RITA SINGH,DEOGHAR V. ITO, WARD 3(2), DEOGHAR

ITA 220/RAN/2025

AI Insights

This case involves an appeal by Smt. Rita Singh against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-2018. The primary contention was the inability of the assessee to produce necessary documents before the lower authorities, which led to the dismissal of her appeal ex-parte. The assessee's representative argued for a restoration of the matter to allow the submission of relevant documents, while the revenue's representative contended that sufficient opportunities had already been provided. The tribunal decided to restore the case to the ld. AO for a fresh assessment, emphasizing the need for justice and fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780268 (ITAT-RANCHI)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 07-07-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KHUBCHAND T. PANDYA
• Assessee Lawyers: DE V E P O D D; O T E
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, र ाँची न्य यपीठ, र ाँची IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM आयकर अपील सं./ITA No.220/RAN/2025 (निि ारण वर्ा / Assessment Year :2017-2018) Smt. Rita Singh, Sri Ram Sadan, Jalsar Road, Ward No.19, H.K.Sah Lane, Deoghar, Jharkhand-814112 Vs. ITO Ward-3(2), Deoghar स्थायी लेखा सं./PAN No. : DQDPS 5782 P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue by : Shri Khubchand T. Pandya, Sr.DR सुनवाई की तारीख / Date of Hearing : 10/10/2025 घोषणा की तारीख/Date of Pronouncement : 10/10/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 05.05.2025 for the assessment year 2017-2018. 2. Shri Devesh Poddar, ld. AR appeared 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 assessee could not able to produce the documents before the authorities below. It was, thus, submitted that the matter may be restored to the file of ld. AO to decide the issue afresh so that the assessee could be able to provide all the relevant documents to substantiate his claim. 4. In reply, ld CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the Printed from counselvise.com ITA No.220/Ran/25 2 authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld. 5. We have considered the rival submissions. A perusal of the order of the ld. CIT(A), it clearly shows that the appeal of the assessee has been dismissed as ex-parte. However, ld. AR requested for one more opportunity to represent its case before the ld. AO to substantiate her case. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.5,000/- (Rupees Five Thousand only) by the assessee to the Jharkhand Income Tax Bar Association, Ranchi – 834001, within sixty days from the date of this order and receipt of the same would be produced before the ld. AO at the first hearing. The assessee is also directed to cooperate with the ld. AO in the readjudication proceedings, positively. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 10/10/2025. Sd/- (RATNESH NANDAN SAHAY) Sd/- (GEORGE MATHAN) लेख सदस्य / ACCOUNTANT MEMBER न्य नयक सदस्य / JUDICIAL MEMBER र ाँची Ranchi; दिनांक Dated 10/10/2025 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA No.220/Ran/25 3 आदेश की प्रनिललपप अग्रेपर्ि/Copy of the Order forwarded to : आदेश िुस र/ BY ORDER, (Senior Private Secretary) आयकर अपीलीय अधिकरण, र ाँची / ITAT, Ranchi 1. अपीलार्थी / The Appellant- . 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, र ाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "