STATE BANK OF INDIA,BOKARO V. ICIT, TDS RANGE, RANCHI

ITA 371/RAN/2024

AI Insights

The case involves the State Bank of India appealing against an order from the CIT(A), which was initially an exparte decision due to the bank's non-compliance in providing required details. The Income Tax Appellate Tribunal (ITAT) in Ranchi, after hearing the appeal, noted the absence of any substantive details from the assessee that could merit a different decision. The tribunal highlighted the procedural fairness extended to the assessee by the CIT(A) and upheld the original decision, dismissing the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633553 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Laws Referred To: Rule 45 of IT Rules 1962
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KHUBCHAND PANDYA
• Assessee Lawyers: RAJESH KUMAR KAPARDAR
• Keywords: TDS

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORES/ AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER State Bank of India, Rasecc CUM SARC, Citcentre Sector, Bokaro PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi in Appeal No. assessment year 2015 2. Shri Khub Chand Pandya, ld Sr Rajesh Kumar Kapardar, IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/SHRI GEORGE MATHAN, JUDICIAL AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.371/RAN/2024 Assessment Year: 2016-17 State Bank of India, Rasecc CUM SARC, Citcentre Sector, Bokaro Vs. JCIT, TDS, Range, Ranchi .RCHSO 3230 D (Appellant) .. ( Respondent Assessee by : Shri Rajesh Kumar Kapardar Revenue by :Shri Khub Chand Pandya, Sr DR Date of Hearing : 09/06/ Date of Pronouncement : 09/06/ O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi in Appeal No.NFAC/2014-15/10322146 dated assessment year 2015-16. Shri Khub Chand Pandya, ld Sr DR appeared for the revenue and Shri Rajesh Kumar Kapardar,ld AR appeared for the assessee. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER JCIT, TDS, Range, Ranchi Respondent) i Rajesh Kumar Kapardar Chand Pandya, Sr DR /2025 /2025 This is an appeal filed by the assessee against the order of the ld CIT(A), dated 24.7.2024 for the DR appeared for the revenue and Shri ITA No.371/Ran/2024 Assessment Year : 2016-17 P a g e 2 | 3 3. It was submitted by ld AR that this an exparte order by ld CIT(A), NFAC. Consequently, the Bench was of the view that the issues in the appeal needs to be restored to the file of the AO for readjudication after granting the assessee adequate opportunity of hearing toe assessee. This was subject to levy of cost. When ld AR was asked as to what is the reasonable cost that can be paid, ld AR submitted that the Bench may pass an order on merits. Consequently, the order is passed on merits. 4. A perusal of the order of the ld CIT(A) clearly shows that in para 4.1 of the order, the ld CIT(A) has categorically brought out the grant of Rule 45 of IT Rules 1962. In para 4.2 of the order, ld CIT(A) has categorically given a finding that communication has been sent to the assessee. Admittedly, the assessee has not filed any of the details before the ld CIT(A). As no details have been filed before the ld CIT(A), obviously, the ld CIT(A) cannot adjudicate the issue on merits. This being so, as the assessee has also not been able to give any reasons for non-compliance despite several opportunities given to the assessee, we are of the view that there is no error n the order of the ld CIT(A) which call for any interference 5. In the result, appeal of the assessee stands dismissed. Order dictated and pronounced in the open court on 9/06/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER ITA No.371/Ran/2024 Assessment Year : 2016-17 P a g e 3 | 3 Ranchi; Dated 09/06/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Ranchi 1. The Appellant : State Bank of India, Rasecc CUM SARC, Citcentre Sector, Bokaro 2. The Respondent: JCIT, TDS, Range, Ranchi 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT,Ranchi 5. DR, ITAT, 6. Guard file. //True Copy// "