SHRI RANI SATI FOODS AND GRAINS PRIVATE LIMITED,RANCHI V. INCOME TAX OFFICER, NEW DELHI

ITA 7/RAN/2025

AI Insights

This case involves an appeal by Shri Rani Sati Foods and Grains Private Limited against the order passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 31.10.2023 for the assessment year 2018-2019. The appeal was initially dismissed by the ld. CIT(A) due to delay. The assessee did not appear at the hearing, but the revenue was represented by Shri Rajib Jain, CIT-DR. The Tribunal considered the submissions of the CIT-DR and the orders of the lower authorities, deciding to condone the significant delay in filing the appeal and restore the matter for a fresh decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778438 (ITAT-RANCHI)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 06-01-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJIB JAIN
• 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.07/RAN/2025 (निि ारण वर्ा / Assessment Year :2018-2019) Shri Rani Sati Foods and Grains Private Limited 2nd Floor, Anand Mani Building, Vishnu Talkies, Main Road, Ranchi, Jharkhand-834001 Vs. DCIT/ACIT, Circle-1, Ranchi स्थायी लेखा सं./PAN No. : AANCS 0575 N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Rajib Jain, CIT-DR सुनवाई की तारीख / Date of Hearing : 09/10/2025 घोषणा की तारीख/Date of Pronouncement : 09/10/2025 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 31.10.2023 for the assessment year 2018-2019. 2. None appeared on behalf of the assessee. Shri Rajib Jain, ld. CIT- DR appeared on behalf of the revenue. 3. We have considered the submissions of the ld. CIT-DR and perused the orders of the authorities below. A perusal of the order of the ld. CIT(A), it clearly shows that the appeal of the assessee has been dismissed on account of delay. Looking to the facts and circumstances of the case, we condone the delay of 525 days delay in filing the appeal before the ld. CIT(A) and in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for readjudication afresh on merits after granting the assessee adequate opportunity of being heard. The assessee is also Printed from counselvise.com ITA No.07/Ran/25 2 directed to produce all the documentary evidence to substantiate its case during the course of readjudication proceeding before the CIT(A) positively. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 09/10/2025. Sd/- (RATNESH NANDAN SAHAY) Sd/- (GEORGE MATHAN) लेख सदस्य / ACCOUNTANT MEMBER न्य नयक सदस्य / JUDICIAL MEMBER र ाँची Ranchi; दिनांक Dated 09/10/2025 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 "