SUMITRA KUMAR BHUYAN,ROURKELA V. AO, JAMSHEDPUR

ITA 334/RAN/2025

AI Insights

This case involves an appeal by Sumitra Kumar Bhuyan against the order of the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 18.07.2025 for the assessment year 2016-2017. The appeal was heard by the Income Tax Appellate Tribunal, Ranchi, under the jurisdiction of Shri George Mathan, Judicial Member. The primary issue in the appeal was the non-cooperation of the assessee in providing necessary details to substantiate his claims during the assessment process. The Senior Departmental Representative, Shri Khubchand T Pandya, represented the revenue. The Tribunal decided to restore the issues to the AO for a fresh assessment, emphasizing the need for a fair opportunity for the assessee to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789052 (ITAT-RANCHI)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 29-09-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KHUBCHANDT PANDYA
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH HYBRID MODE) आयकर अपील सं./ITA No.334/RAN/2025 (निर्धारण वर्ा / Assessment Year :2016-2017) Sumitra Kumar Bhuyan, D/20, Kaushalya Vihar, 2nd Phase, Rourkela, Odisha-769015 Vs. Assessing Officer, Jamshedpur स्थायी लेखा सं./PAN No. : AMAPB 7830 P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 27/11/2025 घोषणा की तारीख/Date of Pronouncement : 27/11/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 18.07.2025 for the assessment year 2016-2017. 2. None represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue. 3. I have considered the submission of the ld.Sr. DR and perused the orders of the authorities below. As it is noticed that the assessee was non- cooperative before both the authorities below nor provided any details to substantiate his claim, therefore, in the interest of justice, issues in this appeal are restored to the file of the AO for readjudication after granting the assessee adequate opportunity of being heard. Printed from counselvise.com ITA No.334/Ran/2025 2 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 27/11/2025. Sd/- (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 27/11/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलिपि अग्रेपर्ि/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Senior Private Secretary) आयकर अिीिीय अधर्करण, रधाँची / ITAT, Ranchi Date Initial 1. Draft dictated on 27.11.25 Sr.PS 2. Draft placed before author 27.11.25 Sr.PS 3. Draft proposed & placed before the second member JM/AM 4. Draft discussed/approved by Second Member. JM/AM 5. Approved Draft comes to the Sr.PS/PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the OS 9. Date on which file goes to the AR 10. Date of dispatch of Order. 1. अपीलार्थी / The Appellant- . 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, रधाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "