SHIO SHANKAR PRASAD,RANCHI V. ITO, WARD-3(1), RANCHI

ITA 219/RAN/2025

AI Insights

This case involves an appeal by the assessee, Shio Shankar Prasad, against the order of the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2013-2014. The primary contention was the non-cooperation of the assessee in providing necessary details to substantiate his claims during the assessment proceedings. The assessee, represented by Shri Devesh Poddar, requested that the issues be restored to the AO's file, promising to explain the transactions in question. The Senior Departmental Representative, Shri Khubchand T Pandya, did not object to this request. Consequently, the Tribunal decided to restore the matter to the AO for a fresh assessment, emphasizing the need for the assessee's cooperation and the provision of adequate hearing opportunities.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788084 (ITAT-RANCHI)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 07-07-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KHUBCHANDT PANDYA
• Assessee Lawyers: DEVESH PODDAR
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH HYBRID MODE) आयकर अपील सं./ITA No.219/RAN/2025 (निर्धारण वर्ा / Assessment Year :2013-2014) Shio Shankar Prasad, Near Shiv Mandir, Mani Tola, Kali Mandir Road, Doranda, Ranchi Vs. ITO, Ward-3(1), Ranchi स्थायी लेखा सं./PAN No. : AGZPP 4979 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri Devesh Poddar, AR राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 26/11/2025 घोषणा की तारीख/Date of Pronouncement : 26/11/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 11.06.2025 for the assessment year 2013-2014. 2. Shri Devesh Poddar, ld.AR represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue. 3. It was submission that admittedly before the AO the assessee did not provide the details. It was prayer that the issues in this appeal may be restored to the file of the AO and that the assessee would explain transactions before the AO. 4. In reply, the ld. Sr. DR did not raise any serious objection. 5. I have considered the rival submission. As it is noticed that the assessee was non-cooperative before both the authorities below nor Printed from counselvise.com ITA No.219/Ran/2025 2 provided any details to substantiate his claim, therefore, in the interest of justice, issues in this appeal are restored to the file of the AO for readjudication after granting the assessee adequate opportunity of being heard. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 26/11/2025. Sd/- (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 26/11/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलिपि अग्रेपर्ि/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Senior Private Secretary) आयकर अिीिीय अधर्करण, रधाँची / 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, रधाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "