SANTOSH KUMAR CHOURASIA,DHANBAD V. DY. COMMISSIONER OF INCOME TAX CIRCLE 2 DHANBAD, DHANBAD

ITA 132/RAN/2025

AI Insights

This case involves an appeal by Santosh Kumar Chourasia against the order passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 25.02.2025 for the assessment year 2009-2010. The primary contention was the assessee's inability to produce necessary documents before the lower authorities, which led to the appeal. The Tribunal considered the submissions from both the assessee's representative and the Senior Departmental Representative (Sr. DR) and decided to restore the matter to the CIT(A) for a fresh decision, allowing the assessee another opportunity to present the required documents.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826228 (ITAT-RANCHI)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 09-05-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAM CHANDRA MARNDI
• Assessee Lawyers: DE V E P O D D; O T E
• Keywords: Set aside; 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.132/RAN/2025 (निि ारण वर्ा / Assessment Year :2009-2010) Santosh Kumar Chourasia, Post Office Road, Katras Bazar, Dhanbad-828113 Vs. DCIT, Circle-2, Dhanbad स्थायी लेखा सं./PAN No. : AAGFS 1012 A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue by : Shri Ram Chandra Marndi, Sr.DR सुनवाई की तारीख / Date of Hearing : 06/01/2026 घोषणा की तारीख/Date of Pronouncement : 06/01/2026 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 25.02.2025 for the assessment year 2009-2010. 2. It was submitted by the ld AR that the assessee could not able to produce the documents before the authorities below. It was, thus, prayer that the issues may be restored to the file of ld. CIT(A) to decide the issue afresh so that the assessee could be able to provide all the relevant documents to substantiate his claim and shall cooperate in the set aside proceedings. 3. In reply, ld Sr. DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld. Printed from counselvise.com ITA No.132/Ran/25 2 4. We have considered the rival submissions. A perusal of the facts of the present case and the orders of the lower authorities clearly shows that the assessee had not produced required details as called for by the ld. CIT(A). This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. CIT(A) in the readjudication proceedings, positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 06/01/2026. Sd/- (RATNESH NANDAN SAHAY) Sd/- (GEORGE MATHAN) लेख सदस्य / ACCOUNTANT MEMBER न्य नयक सदस्य / JUDICIAL MEMBER र ाँची Ranchi; दिनांक Dated 06/01/2026 Prakash Kumar Mishra, Sr.P.S. 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 "