SUMANT KUMAR TIWARY HUF,JAMSHEDPUR V. INCOME TAX OFFICER - 3(1), JAMSHEDPUR

ITA 237/RAN/2024

AI Insights

This case involves an appeal by Sumant Kumar Tiwary HUF against the order of the Commissioner of Income Tax (Appeals), which had upheld the assessment made by the Income Tax Officer. The assessment was initially contested due to the non-prosecution and non-compliance by the assessee, leading to an exparte order. The tribunal recognized the need for a fair hearing and remanded the case back to the CIT(A) to allow the assessee to present his case with supporting documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776858 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2025
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 22-05-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI BENCH”, RANCHI (VIRTUAL HEARING AT KOLKATA) SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 237/RAN/2024 (Assessment Year 2018-19) Sumant Kumar Tiwary HUF, 321, Vijay Heritage, Uliyan, Kadma, Jhakhand - 831005 [PAN: AAQHS6178B] ..…...…………….... Appellant vs. Income Tax Officer-3(1), Jamshedpur, 1, Office Road,, Jamshedpur, Jharkhand - 831001 ..…...…………….... Respondent Appearances by: Assessee represented by : Akshay Ringasia, AR Department represented by : Rinku Singh, CIT-DR Date of concluding the hearing : 10.09.2025 Date of pronouncing the order : 15.09.2025 O R D E R PER SONJOY SARMA, JUDICIAL MEMBER This appeal arises from order dated 11.01.2024, passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) [hereafter “the Ld. CIT(A)]. 2. Brief facts of the case are that the assessee is a HUF, filed its return of income for AY 2018-19 by declaring total income of Rs. 1,02,000/-. The case of the assessee was selected for scrutiny under CASS with the reason that large agricultural income in comparison to the total income declared by the assessee. Accordingly, notice u/s 143(2) and 143(1) of the Act was issued. Since there was no compliance on the part of the assessee, therefore, the Ld. AO passed an order u/s 143(3) read with section 143(3A) & 143(3B) of the Act by determining the total income of the assessee at Rs. Printed from counselvise.com 2 ITA No. 237/RAN/2024 Sumant Kumar Tiwari, HUF 40,52,000/-. Aggrieved by the above order, assessee preferred an appeal before the Ld. CIT(A), where the appeal of the assessee was dismissed by upholding the order of Ld. AO due to non-prosecution on various dates. 3. Dissatisfied with the above order, the assessee is in appeal before this Tribunal. At the time of hearing, the Ld. AR fairly stated that the impugned order passed by the Ld. CIT(A) is an exparte order therefore, another opportunity may be given to the assessee so that the assessee may contest the case properly before the Ld. CIT(A) by furnishing supported documents in order to substantiate its claim. 4. On the other hand, Ld. DR did not object to such prayer made by the assessee. However, he stated that the assessee may be directed to comply to the notices issued by the Ld. CIT(A) in remand proceeding. 5. We after hearing the rival submissions of the parties and perusing the material available on record. We find that in the present case of the assessee, the impugned order passed by the Ld. CIT(A) is an exparte order, and without going into the merits of the case, therefore, interest of justice and fair play, it is necessary to remand back to the whole issue to the file of Ld. CIT(A) with a direction to re-examine the issue afresh after affording a reasonable opportunity of being heard to the assessee. The assessee is further directed to duly comply to the notices issued by the Ld. CIT(A) and extend full cooperation in the remand proceedings. 6. In terms of the above, appeal of the assessee is allowed for statistical purposes. Order pronounced on 15.09.2025 Sd/- Sd/- (Ratnesh Nandan Sahay) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 15.09.2025 AK, Sr. P.S. Printed from counselvise.com 3 ITA No. 237/RAN/2024 Sumant Kumar Tiwari, HUF Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //True copy// By order Sr. Private Secretary, Ranchi Bench Printed from counselvise.com "