SAI ENGINEERING,ANGUL V. ITO WARD- 1(3), JAMSHEDPUR

ITA 153/RAN/2024

AI Insights

This case involves an appeal by Sai Engineering against the order of the ld. Addl/JCIT(A)-5, Mumbai, concerning the assessment year 2022-23. The appeal was heard by the Income Tax Appellate Tribunal, Ranchi Bench. The primary issue was the non-compliance of the assessee in responding to various notices issued by the revenue authorities and the CIT(A). The CIT(A) had adjudicated the appeal on merits based on the materials available on record due to the non-response from the assessee. The Tribunal, noting the absence of representation from the assessee and the non-compliance with the notices, decided to restore the issues to the CIT(A) for a fresh adjudication, imposing a cost on the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716678 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2022-2023
• Appeal Filed On: 30-04-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHRIKHUBCHAND T PANDYA

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Sai Engineering, Satish Singh, C/o Pattnaik, Plot No. 750/1, Simlipada, at/PO/Dist. Angul, Odissa PAN/GIR No. (Appellant Per: Bench This is an appeal filed by the assessee against the order of the ld Addl/JCIT(A)-5, Mumbai Mumbai/10015/2021 2. None appeared ld. Sr DR represented on behalf of the revenue. 3. The ld. revenue authorities to the assessee but no compliance was made by the IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.153/RAN/2024 Assessment Year : 2022-23 Sai Engineering, Satish Singh, C/o-Niranjan Pattnaik, Plot No. 750/1, Simlipada, at/PO/Dist.- Angul, Odissa-759112 Vs. Income Tax Officer, Ward-1(3), Jamshedpur. PAN/GIR No.ACQFS 1006 E (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri Khubchand T Pandya, Date of Hearing : 20/08 Date of Pronouncement : 20/08 O R D E R This is an appeal filed by the assessee against the order of the ld 5, Mumbai dated 05/03/2024 in Appeal No. Mumbai/10015/2021-22 for the assessment year 2022- appeared on behalf of assessee. Shri Khubchand T Pandya represented on behalf of the revenue. . Sr. DR submitted that various notices were issued by the revenue authorities to the assessee but no compliance was made by the P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Income Tax Officer, ), Jamshedpur. Respondent) Khubchand T Pandya, Sr. DR 08/2025 /08/2025 This is an appeal filed by the assessee against the order of the ld. in Appeal No. Addl/JCIT(A)-5 -23. Khubchand T Pandya, submitted that various notices were issued by the revenue authorities to the assessee but no compliance was made by the Printed from counselvise.com ITA No.153/RAN/2024 Sai Engineering Vs ITO P a g e 2 | 3 assessee. The ld. Sr. DR vehemently supported the orders of the AO and the ld. CIT(A). 5. We have considered the rival submissions. A perusal of the impugned order shows that the ld CIT(A) has given various opportunities to the assessee to represent its case and file all relevant documents in support of the claim which has been mentioned in para 3 of the impugned order. However, the assessee on 27/12/2023 has replied that the notice was not readable. The ld. CIT(A) had issued notices dated 03/01/2024, 30/01/2024 and 21/02/2024 to the assessee and the same were served to the assessee but the assessee has not responded the notices issued by the ld. CIT(A), therefore, ld CIT(A) had no option but to adjudicate the appeal of the assessee on merits on the basis of materials available on record, although the appeal was not maintainable as per law. Before us, none has appeared on behalf of assessee to represent its case. In view of above, in order to render substantial justice, the issues in this appeal are restored to the file of the ld. CIT(A) for fresh adjudication subject to cost of Rs.10,000/- to be paid by the assessee to the Jharkhand Tax Bar Association within one month from the date of this order and receipt of payment be produced before the Assessing Officer. The liberty is granted to the assessee to produce all the relevant documents, evidences and other details as are required to prove his case before the ld. CIT(A). Printed from counselvise.com ITA No.153/RAN/2024 Sai Engineering Vs ITO P a g e 3 | 3 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 20/08/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 20/08/2025 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi Printed from counselvise.com "