SANJAY KUMAR JAISWAL,DHANBAD V. ITO, DHANBAD

MA 1/RAN/2026

AI Insights

The case involves a miscellaneous application filed by Sanjay Kumar Jaiswal against an order of the Income Tax Appellate Tribunal dated 24.11.2025, which was passed ex-parte. The assessee claimed that he was not heard during the initial proceedings and had not received a notice of hearing. The Tribunal recognized the procedural error and allowed the application, recalling the previous order and setting the stage for a new hearing on the merits of the case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827295 (ITAT-RANCHI)
• Duration Of Justice: 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 05-01-2026
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAM CHANDRA MARNDI
• Assessee Lawyers: DEVESH PODDAR
• Keywords: Condonation of delay

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 Miscellaneous Application No.01/RAN/2026 (Arising out of ITA No.103/Ran/2025) (निि ारण वर्ा /Assessment Year : 2016-2017) Sanjay Kumar Jaiswal, Manaitand, Dhanbad, Jharkhand Vs ITO Ward-2(1), Dhanbad PAN No. :AITPJ 3446 Q (अपील र्थी /Appellant) .. (प्रत्यर्थी / Respondent) निि ाररती की ओर से /Assessee by : Shri Devesh Poddar, Advocate र जस्व की ओर से /Revenue by : Shri Ram Chandra Marndi, Sr. DR सुनवाई की तारीख / Date of Hearing : 09/01/2026 घोषणा की तारीख/Date of Pronouncement : 09/01/2026 आदेश / O R D E R Per George Mathan, JM: This miscellaneous application is filed by the assessee for rectification/recalling of the order passed by the Tribunal dated 24.11.2025 in ITA No.103/Ran/2025. 2. It was submitted by the ld. AR that the assessee is filing additional claim in the miscellaneous application, insofar as the assessee has not been heard. It was the submission that the assessee has not received the notice of hearing. It was the prayer that the order of the Tribunal may be recalled. Ld. AR has also submitted that the condonation petition has been filed which is evident from the letter of petition containing the petition filed for condonation of delay at Sl.No.9. It was the prayer that the order dated 24.11.2025 may kindly be recalled and the appeal may kindly be heard on merits. 3. In reply, ld. Sr. DR supported the order of the Tribunal. Printed from counselvise.com MA No.01/Ran/2026 2 4. We have considered the rival submissions. A perusal of the order of the Tribunal shows that admittedly the condonation of delay petition is available. Even the order is also an ex-parte order. This being so, admittedly, there is an error in the order of the Tribunal dated 24.11.2025. Consequently, the miscellaneous application of the assessee is allowed and the order dated 24.11.2025 passed in ITA No.103/Ran/2025 stands recalled. The Registry is directed to post the appeal for hearing in regular course. 5. In the result, miscellaneous application of the assessee stands allowed. Order dictated and pronounced in the open court on 09/01/2026. Sd/- (RATNESH NANDAN SAHAY) Sd/- (GEORGE MATHAN) लेख सदस्य / ACCOUNTANT MEMBER न्य नयक सदस्य / JUDICIAL MEMBER र ाँची Ranchi; दिनाांक Dated 09/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/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. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, र ाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "