VIKKI KUMAR KESHRI,HAZARIBAGH V. ITO, WARD-2(2), HAZARIBAGH

ITA 19/RAN/2025

AI Insights

This case involves an appeal by Vikki Kumar Keshri, representing M/s. Laxmi Pashu Aahar, against the order of the CIT(A), NFAC, Delhi, which was dated 27.11.2024 for the assessment year 2017-18. The primary contention was the dismissal of the appeal by the CIT(A) due to non-compliance with notices fixing the date of hearing. The assessee's representative argued that although various notices were sent, they were not received by the assessee, except for one on 25.10.2024, for which time was sought to file relevant documents. However, due to unavoidable circumstances, the documents were not furnished by the last date of hearing, leading to an exparte order by the CIT(A). The Tribunal, considering the circumstances and in the interest of substantial justice, decided to restore the matter to the Assessing Officer for a fresh examination, imposing a cost on the assessee as a condition for this opportunity.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717147 (ITAT-RANCHI)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 15-01-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PER BENCH; L KHUBCHAND T PANDYA; L
• Assessee Lawyers: DEVESH PODDAR

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE S/ RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Vikki Kumar Keshri,M/s. Laxmi Pashu Aahar, Dhanbad Road, Barhi, Hazaribag PAN/GIR No. (Appellant Revenue by Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated No.CIT(A),Hazaribag/10101/2019 2. Shri Devesh Poddar, Khubchand T Pandya 3. Ld AR of the assessee submitted that the ld C appeal for non-compliance of notices fixing the date of hearing IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/HRI GEORGE MATHAN, JUDICIAL MEMBER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.19/RAN/2025 Assessment Year : 2017-18 Vikki Kumar Keshri,M/s. Laxmi Pashu Aahar, Dhanbad Road, Barhi, Vs. Income Tax Officer, Ward 2(2), Hazaribagh .BUWPK 2432 B (Appellant) .. ( Respondent Assessee by : Shri Devesh Poddar, Adv Revenue by : Shri l Khubchand T Pandya,l Date of Hearing : 19/08/202 Date of Pronouncement : 19/08/2 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 27.11.2024 Hazaribag/10101/2019-20 for the assessment year Shri Devesh Poddar, ld AR appeared for the assessee. Shri Khubchand T Pandya, ld Sr DR represented on behalf of the revenue. Ld AR of the assessee submitted that the ld CIT(A) has dismissed th compliance of notices fixing the date of hearing P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Income Tax Officer, Ward- 2(2), Hazaribagh Respondent) Devesh Poddar, Adv Khubchand T Pandya,ld Sr DR 2025 2025 This is an appeal filed by the assessee against the order of the ld in Appeal for the assessment year 2017-18. appeared for the assessee. Shri represented on behalf of the revenue. IT(A) has dismissed the compliance of notices fixing the date of hearing. He further Printed from counselvise.com ITA No.19/RAN/2025 Assessment Year : 2017-18 P a g e 2 | 3 submitted that though various notices were sent by the ld CIT(A) but the notices were not received by the assesse. However, notice of hearing 25.10.2024 was received by the assessee and time was sought for filing the relevant documents before the ld CIT(A) but due to some unavoidable circumstances, the documents/submissions were not furnished in the last date of hearing, failing which, ld CIT(A) passed the order exparte. He prayed that one more opportunity be granted to the assessee to represent his case before the AO as during the assessment proceedings also, all the relevant documents were not furnished. 4. In reply, ld Sr DR vehemently supported the order of the AO and ld CIT(A). 5. We have considered the rival submissions. A perusal of the impugned order shows that the ld CIT(A) has given various opportunities to the assessee to represent his case and file all relevant documents in support of the claim. However, the assessee has complied with latest notice and sought adjournment for two weeks and the matter was adjourned accordingly. In the last hearing also, there was no response from the side of the assessee, therefore, ld CIT(A) had no option but to adjudicate the appeal of the assessee on merits on the basis of materials available on record, although the appeal was not maintainable as per law. Before us, ld AR prayed one more opportunity to represent his case before the AO as all the documents were not filed before the AO. In view of above, in order to Printed from counselvise.com ITA No.19/RAN/2025 Assessment Year : 2017-18 P a g e 3 | 3 render substantial justice, the issues in this appeal are restored to the file of the Assessing Officer for fresh adjudication subject to cost of Rs.10,000/- to be paid by the assessee to the Jharkhand Tax Bar Association within one month from the date of this order and receipt of payment be produced before the Assessing Officer. The liberty is granted to the assessee to produce all the relevant documents, evidences and other details as are required to prove HIS case before the Assessing Officer. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 19/08/2025. Sd/- sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi ; Dated 19/08/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Ranchi 1. The Appellant : Vikki Kumar Keshri,M/s. Laxmi Pashu Aahar, Dhanbad Road, Barhi, Hazaribag 2. The Respondent: Income Tax Officer, Ward- 2(2), Hazaribagh 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Hazaribag 5. DR, ITAT, Ranchi 6. Guard file. //True Copy// Printed from counselvise.com "