SUDISA ENTERPRISES PRIVATE LIMITED,JAMSHEDPUR V. DCIT, CENTRAL CIRCLE, JAMSHEDPUR

ITA 150/RAN/2023

AI Insights

The appeals filed by Sudisa Foundry Private Limited and Sudisa Enterprises Private Limited against the orders of the ld. CIT(A), Patna, were heard by the Income Tax Appellate Tribunal, Ranchi Bench. The appeals pertained to the assessment years 2014-15 to 2016-17. The primary issue was the dismissal of the assessees' appeals by the ld. CIT(A) due to their non-appearance at the scheduled hearing. The assessees, represented by Shri Akshay Ringasia, sought another opportunity to present their case, offering to pay a cost of Rs. 5,000 per appeal. The department, represented by Shri R.C. Marndi, did not object to this request. The Tribunal, considering the circumstances and in the interest of justice, decided to restore the appeals to the ld. CIT(A) for a fresh adjudication.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827800 (ITAT-RANCHI)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 08-07-2023
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 145, 146 & 147/Ran/2023 (Assessment Years: 2014-15 to 2016-17) Sudisa Foundry Private Limited, B-26, 1st Industrial Phase, Adityapur-831013 (Jharkhand) PAN No. AAKCS 4756 N Vs. D.C.I.T., Central Circle, Jamshedpur. Appellant/ Assessee Respondent/ Revenue ITA No. 150, 151 & 152/Ran/2023 (Assessment Years: 2014-15 to 2016-17) Sudisa Enterprises Private Limited, C-20, 1st Phase, Industrial Area Adityapur-831013 (Jharkhand) PAN No. AALCS 8419 B Vs. D.C.I.T., Central Circle, Jamshedpur. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasia, A.R. Department represented by Shri R.C. Marndi, Sr. DR Date of hearing 05/01/2026 Date of pronouncement 05/01/2026 O R D E R PER: BENCH 1. These are the appeals filed by the assessees against the separate orders of the ld. CIT(A), Patna-3, Patna dated 28/04/2023 and 27/04/2023 for the A.Y. 2014-15 to 2016-17 respectively. As all the issues in all these appeals relate to the common issues, therefore, they are being disposed off by this common order. 2. Shri Akshay Ringasia, ld. AR is represented on behalf of the assessee and Shri R.C. Marndi, ld. Sr. DR is represented on behalf of revenue. Printed from counselvise.com ITA No. 145 to 147 & 150 to 152/Ran/2023 Sudisha Foundry Vs DCIT & one Anr. 2 3. It was submitted by the ld. AR that the ld. CIT(A) had posted the appeals on 26/04/2023 and only one chance was given to the assessee. It was a prayer that the assessee was unable to appear on the said date and consequently, the ld. CIT(A) has dismissed the appeal of the assessee. It was a prayer that the assessee may be granted another opportunity to appear before the ld. CIT(A). It was undertaken given by the ld. AR of the assessee that the assessee would bear the cost of Rs. 5,000/- per appeal. 4. In reply, the ld. Sr.DR did not raise any serious objections. 5. We have heard the rival submissions. As it is noticed that the ld. CIT(A) has granted only one opportunity to the assessee and the assessee has not been able to represent his appeals before the ld. CIT(A), in the interest of the justice, the issues in the present appeals are restored to the file of the ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard. This is subject to the assessee paying a cost of Rs. 5,000/- per appeal deposited with Jharkhand Income Tax Bar Association to be paid within 60 days from the date of issue of this order. 6. In the result, all these appeals of the assessees are partly allowed for statistical purposes. Order pronounced in open court on 05th January, 2026. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 05/01/2026 *Ranjan Copy to: Printed from counselvise.com ITA No. 145 to 147 & 150 to 152/Ran/2023 Sudisha Foundry Vs DCIT & one Anr. 3 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi Printed from counselvise.com "