UJJWAL K CHOWDHURY,DHANBAD V. ITO, WARD-2(1), DHANBAD

ITA 55/RAN/2025

AI Insights

The case involves an appeal by Ujjwal K Chowdhury against the order of the CIT(A), NFAC, Delhi, concerning the assessment year 2020-21. The primary contention of the assessee was that the evidences submitted were not considered properly by the CIT(A). The Tribunal noted that the CIT(A) had found that the assessee did not produce sufficient documentary evidence to substantiate his claims during the assessment proceedings and had not cooperated fully. The Tribunal, considering the submissions of the Senior Departmental Representative and the circumstances of the case, decided to restore the matter to the Assessing Officer for a fresh assessment, allowing the assessee another opportunity to present his case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826117 (ITAT-RANCHI)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2020-2021
• Appeal Filed On: 12-03-2025
• 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. 55/Ran/2025 (Assessment Year-2020-21) Ujjwal K Chowdhury, Flat No. 203/C, 2nd Floor, Sidhi Vinayak residency, K.G. Ashram, B.O. Dharampur, Dhanbad-828109 (Jharkhand) PAN No. AHSPC 9986 C Vs. I.T.O., Ward 2(1), Dhanbad. Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri R.C. Marndi, Sr.DR Date of hearing 07/01/2026 Date of pronouncement 07/01/2026 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/2019-20/10182982 dated 16/01/2025 for the A.Y. 2020-21. 2. None represented on behalf of the assessee and Shri R.C. Marndi, ld. Sr.DR represented on behalf of the revenue. 3. In the grounds raised, the assessee has claimed that the evidences filed before the ld. CIT(A) have not been considered in the proper perspective. A perusal of the order of the ld. CIT(A) shows that the written submissions have been filed and certain evidences have been produced before the ld. CIT(A). In para 5.16 of the order of the ld. CIT(A), it is noticed that the ld. CIT(A) has given a finding that the details have not been produced before the Printed from counselvise.com ITA No. 55/Ran/2025 Ujjwal K Chowdhury Vs ITO 2 Assessing Officer and in para 5.17, the finding of the ld. CIT(A) is that the assessee has not produced documentary evidences to substantiate his claim. Even the ld. CIT(A) records in para 5.7 of his order that the assessee has not cooperated in the assessment proceedings. This being so, it was put to the ld. Sr.DR that in the interest of justice, the issues in the appeal should be restored to the file of Assessing Officer for readjudication and to grant the assessee adequate opportunity to produce the evidences and proofs before the Assessing Officer. To this, the ld. Sr.DR did not raise any serious objections. 4. Considering the submissions of the ld. Sr.DR and also the order of the ld. CIT(A), we are of the view that in the interest of justice, the assessee should be granted one more opportunity to substantiate his case and produce the evidences before the Assessing Officer. Consequently, the issues in this appeal are restored to the file of the Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard. 5. In the result, this appeal of the assessee is partly allowed for statistical purposes. Order announced in open court on 07/01/2026. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 07/01/2026 *Ranjan Copy to: 1. Assessee 2. Revenue Printed from counselvise.com ITA No. 55/Ran/2025 Ujjwal K Chowdhury Vs ITO 3 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi Printed from counselvise.com "