SUNIL KUMAR,BOKARO V. ITO, WARD-3(1), BOKARO

ITA 76/RAN/2025

AI Insights

This case involves an appeal by Sunil Kumar against the order of the CIT(A), NFAC, Delhi, concerning the assessment year 2018-19. The primary contention was the issuance of a notice under Section 148A(b) of the Income Tax Act, 1961, which provided less than the required seven days for compliance. The assessee argued that this procedural error invalidated the notice and the subsequent assessment. The Income Tax Appellate Tribunal, referencing a decision by the Hon'ble Jurisdictional High Court and a precedent set by a Coordinate Bench of the Tribunal, found in favor of the assessee, quashing both the notice and the assessment order.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827218 (ITAT-RANCHI)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 28-03-2025
• Other Referred Cases: Satish Kumar in WP(T) No. 2640/2023, Mantosh Kumar in ITA No. 80/Ran/2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 148

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. 76/Ran/2025 (Assessment Year-2018-19) Sunil Kumar, 255, Jora mandir Road, Chas, Bokaro-827013 (Jharkhand) PAN No. ALYPK 0473 A Vs. I.T.O., Ward-3(1), Bokaro. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Aditya Shah, A.R. Department represented by Shri R.C. Marndi, Sr.DR Date of hearing 06/01/2026 Date of pronouncement 06/01/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2017-18/110243377dated 17/01/2025 for the A.Y. 2018-19. 2. Shri Aditya Shah, ld. A.R. is represented on behalf of the assessee and Shri R.C. Marndi, ld. Sr.DR represented on behalf of the revenue. 3. There is a delay of 12 days in filing of this appeal for which the assessee has filed necessary petition for condonation of delay. Considering the meagerness of the delay and the reasons given by the assessee, the delay in filing of the appeal is condoned and the appeal disposed off on merits. 4. The ld. Authorised Representative submitted that the notice issued under Section 148A(b) of the Income Tax Act, 1961 (in short, the Act) is on 15/03/2022 and the time given for compliance is 17/03/2022 which is less than Printed from counselvise.com ITA No. 76/Ran/2025 Sunil Kumar vs ITO 2 the requisite seven days. It was a submission that under identical circumstances, following the decision of the Hon'ble Jurisdictional High Court in the case of Satish Kumar in WP(T) No. 2640/2023 dated 28/08/2023, the Coordinate Bench of this Tribunal has in the case of Mantosh Kumar in ITA No. 80/Ran/2024 dated 18/08/2025 has quashed the notices issued under Section 148 of the Act. It was a prayer that this reopening is also liable to be quashed. 5. In reply, the ld. Sr. DR has vehemently supported the orders of the Assessing Officer and the ld. CIT(A). 6. We have considered the rival submissions. As it is noticed that the issue of the notice under Section 148A(b) of the Act is now squarely covered by the decision of the Hon'ble Jurisdictional High Court in the case of Satish Kumar and the same has also been followed by the Coordinate Bench of this Tribunal in the case of Mantosh Kumar referred to supra. Respectfully following the decision of the Hon'ble Jurisdictional High Court in the case of Satish Kumar, as the time provided in the notice issued under Section 148A(b) of the Act is less than the seven days prescribed by the statute, the notice issued is held to be bad in law and consequently stands quashed. As the notice issued under Section 148A(b) of the Act stands quashed, the consequential assessment order also stands quashed. 7. In the result, this appeal of the assessee is allowed. Order announced in open court on 06/01/2026. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated:06/01/2026 *Ranjan Printed from counselvise.com ITA No. 76/Ran/2025 Sunil Kumar vs ITO 3 Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi Printed from counselvise.com "