SHYAM SUNDER SONTHALIA,MORABADI V. DCIT/ACIT CIRCLE 1, RANCHI

ITA 12/RAN/2025

AI Insights

This case involves an appeal by the assessee, Shyam Sunder Sonthalia, against the order of the ld CIT(A), NFAC, Delhi, which was dated 27.12.2024 for the assessment year 2015-16. The primary contention was that the order passed by the ld CIT(A) was ex parte, and the assessee had not been given a fair opportunity to present all necessary details before the Assessing Officer (AO). The revenue opposed the appeal, citing the assessee's habitual non-compliance and non-appearance before the AO and ld CIT(A). The Tribunal noted that the ld CIT(A) had provided multiple opportunities to the assessee, which were not complied with, leading to the confirmation of additions made by the AO. However, the Tribunal decided to set aside the assessment for a fresh evaluation, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716539 (ITAT-RANCHI)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 10-01-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PER BENCH; KHUBCHANDT PANDYA
• Assessee Lawyers: R.R. MITTAL
• Keywords: Set aside
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE S/ RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Shyam Sunder Sonthalia, Near SBI Branch, Morabadi, Ranchi PAN/GIR No. (Appellant Revenue by Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 15/10117095 for the assessment year 2. Shri R.R.Mittal Pandya, ld Sr DR IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/HRI GEORGE MATHAN, JUDICIAL MEMBER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.12/RAN/2025 Assessment Year : 2015-16 Shyam Sunder Sonthalia, Near SBI Branch, Morabadi, Vs. DCIT/ACIT, Circle .AGKPS 5694 Q (Appellant) .. ( Respondent Assessee by : Shri R.R.Mittal, Adv Revenue by : Shri Khubchand T Pandya, Date of Hearing : 22/08/202 Date of Pronouncement : 22/08/2 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 27.12.2024 in Appeal No.CIT(A), for the assessment year2015-16.. R.R.Mittal, ld AR appeared for the assessee. Shri Khubchand T ld Sr DR represented on behalf of the revenue. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER DCIT/ACIT, Circle-1, Ranchi Respondent) ld Sr DR 2025 2025 This is an appeal filed by the assessee against the order of the ld in Appeal No.CIT(A),NFAC/2014- ed for the assessee. Shri Khubchand T Printed from counselvise.com ITA No.12/RAN/2025 Assessment Year : 2015-16 P a g e 2 | 3 3. It was submitted by ld AR that the order passed by the ld CIT(A) is an exparte order. He further submitted that before the AO, some details were produced and some were required to be produced but the AO passed the order under section 147 r.w.s 144 of the Act as all the details were not furnished. He prayed one more opportunity to produce all the details required for the assessment before the Assessing Officer. 4. In reply, ld Sr DR submitted that the assessee is a habitual defaulter in not appearing before the AO and ld CIT(A), then the request of ld AR will not serve any purpose. He prayed to confirm the order of the ld CIT(A). 5. We have considered the rival submissions. A perusal of the impugned order clearly shows that the ld CIT(A) has given four opportunities as is evident from the page 3 of his order but the assessee failed to comply the same. As there was no compliance, the ld CIT(A) was compelled to confirm the additions made by the Assessing Officer. We also find that the assessment order has been passed u/s.147 r.w.s 144 of the Act because of non-compliance by the assessee. In view of above, considering the facts of the case, the issues in this appeal are restored to the file of the Assessing Officer for fresh adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to file all required details and documents in support of the claim before the Assessing Officer in the set aside assessment. Printed from counselvise.com ITA No.12/RAN/2025 Assessment Year : 2015-16 P a g e 3 | 3 3. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 22/08/2025. Sd/- sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi ; Dated 22/08/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Ranchi 1. The Appellant : Shyam Sunder Sonthalia, Near SBI Branch, Morabadi, Ranchi 2. The Respondent: DCIT/ACIT, Circle-1, Ranchi 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Ranchi 5. DR, ITAT, Ranchi 6. Guard file. //True Copy// Printed from counselvise.com "