SUBHASH RANJAN,PATNA V. ITO, WARD- 6 (1), PATNA

ITA 199/PAT/2025

AI Insights

This case involves an appeal by Subhash Ranjan against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2015-2016. The primary contention was the dismissal of the assessee's appeal by the CIT(A) without sufficient opportunity for the assessee to be heard. The assessee, represented by Advocate Shri Alok Kumar, argued that he was not given a fair chance to present evidence supporting his claims. The revenue, represented by JCIT Shri Ashwani Kumar Singal, supported the decisions of the AO and CIT(A), asserting that the assessee failed to produce any evidence at both the assessment and appellate stages. The ITAT, considering the circumstances and in the interest of justice, decided to restore the matter to the AO for a fresh assessment, allowing the assessee another opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773524 (ITAT-PATNA)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 23-04-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KUMAR SINGAL
• Assessee Lawyers: ALOK KUMA R
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, पटना न्यायपीठ, पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.199/PAT/2025 (नििाारण वर्ा / Assessment Year : 2015-2016) Subhash Ranjan 1st Floor, Mehta Brothers, Abulash Lane, Machhuatoli, Patna, Bihar-800004 Vs ITO, Ward-6(1), Patna PAN No. :ACOPR 8078 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Alok Kumar, Advocate राजस्व की ओर से /Revenue by : Shri Ashwani Kumar Singal, JCIT सुनवाई की तारीख / Date of Hearing : 08/09/2025 घोषणा की तारीख/Date of Pronouncement : 08/09/2025 आदेश / O R D E R Per George Mathan, JM : This is an appeal filed by the assessee against the order dated 24.02.2025, passed by the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2015-2016. 2. It was submitted by the ld AR that the ld. CIT(A) has dismissed the appeal of the assessee without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of ld. AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate his claim. 3. In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that the assessee has not produced any evidence either before the ld. Assessing Officer or before the Printed from counselvise.com ITA No.199/PAT/2025 2 ld. CIT(A). It was the submission that orders of the authorities below deserves to be upheld. 4. We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents neither before the ld. CIT(A) in appellate proceedings nor before the ld. AO in assessment proceedings. However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. AO, the assessee could be able to provide all the details before the ld. Assessing Officer to substantiate its claim. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. AO by restoring the issues in the appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard The assessee shall cooperate in the readjudication proceeding before the AO positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 08/09/2025. Sd/- (RAKESH MISHRA) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER पटना Patna; ददनाांक Dated 08/09/2025 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA No.199/PAT/2025 3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, पटना /ITAT, Patna 1. Appellant 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पटना / DR, ITAT, Patna 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "