YASIN ANSARI,RANCHI V. ITO, WARD-1(1), RANCHI

ITA 113/RAN/2025

AI Insights

The case involves multiple appeals by the assessee, Yasin Ansari, against the orders of the CIT(A), NFAC dated 16.12.2024 for the assessment year 2016-17. The appeals challenged the quantum appeal and the penalties confirmed under various sections of the Income Tax Act. The primary contention was the absence of a notice under section 148, which led to the quashing of the assessment order dated 31.3.2022. Consequently, the penalties, which were based on this assessment, were also quashed.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633229 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRIKHUBCHAND T PANDYA
• Assessee Lawyers: SHRIM.K.CHOWDHARY
• Section: 271(1)(c)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORES/ AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Yasin Ansari, Pundag Near ISM Chowk, Pundag, Jagernathpur, Ranchi PAN/GIR No. (Appellant Per Bench These are appeals filed by the assessee against the orders of ld CIT(A), NFAC dated 16.12.2024 for the assessment year 2016 2. ITA No.112/Ran/2025 is against the order of ld CIT(A) in quantum appeal. ITA No.11/Ran/2025 is against the order of the ld CIT(A) in confirming the penalty under section 271(1)(c) of the Act. ITA No.114/Ran/2025 is against the confirmation of penalty u/s.27 against the confirmation of penalty u/s.271F of the Act. IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/SHRI GEORGE MATHAN, JUDICIAL AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA Nos.112 to 115/RAN/2025 Assessment Year: 2016-17 Yasin Ansari, Pundag Near ISM Chowk, Pundag, Jagernathpur, Ranchi Vs. Income Tax Officer, Ward 1(1), Ranchi .AUJPA 0960 C (Appellant) .. ( Respondent Assessee by : Shri M.K.Chowdhary, Adv Revenue by : Shri Khubchand T Pandya, Sr DR Date of Hearing : 12/06/202 Date of Pronouncement : 12/06/ O R D E R appeals filed by the assessee against the orders of ld CIT(A), NFAC dated 16.12.2024 for the assessment year 2016-17. No.112/Ran/2025 is against the order of ld CIT(A) in quantum appeal. ITA No.11/Ran/2025 is against the order of the ld CIT(A) in confirming the penalty under section 271(1)(c) of the Act. ITA No.114/Ran/2025 is against the confirmation of penalty u/s.271(1)(b) of the Act and ITA No.115/Ran/2025 is against the confirmation of penalty u/s.271F of the Act. P a g e 1 | 6 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER 25 Income Tax Officer, Ward- 1(1), Ranchi Respondent) M.K.Chowdhary, Adv Khubchand T Pandya, Sr DR 2025 /2025 appeals filed by the assessee against the orders of ld CIT(A), No.112/Ran/2025 is against the order of ld CIT(A) in quantum appeal. ITA No.11/Ran/2025 is against the order of the ld CIT(A) in confirming the penalty under section 271(1)(c) of the Act. ITA No.114/Ran/2025 is against 1(1)(b) of the Act and ITA No.115/Ran/2025 is ITA No.112 to 115/Ran/2025 Assessment Year : 2016-17 P a g e 2 | 6 3. Shri M.K.Chowdhary, ld AR appeared for the assessee and Shri Khubchand T Pandya, ld Sr DR appeared for the assessee. 3. At the outset, ld AR of the assessee submitted that no notice u/s.148 of the Act was issued and served on the assessee. It was the submission that in the absence of notice u/s.148 of the Act, consequential assessment order u/s.144/147 of the Act on 31.3.2022 is liable to be quashed. 4. Ld Sr DR was directed to verify as to whether any notice u/s.148 of the Act has been served on the assessee. Ld Sr DR submitted the report of the AO, which reads as follows: “ ITA No.112 to 115/Ran/2025 Assessment Year : 2016-17 P a g e 3 | 6 ITA No.112 to 115/Ran/2025 Assessment Year : 2016-17 P a g e 4 | 6 ITA No.112 to 115/Ran/2025 Assessment Year : 2016-17 P a g e 5 | 6 5. The report of the Assessing Officer clearly shows that notice u/s.148 of the Act has not been served on the assessee. As no notice u/s.148 of the Act has been served on the assessee, the impugned assessment order passed in the case of the assessee for the assessment year 2016-17 u/s.147r.w.s 144dated 31.3.2022 stands quashed. ITA No.112 to 115/Ran/2025 Assessment Year : 2016-17 P a g e 6 | 6 6. As the assessment order, which is the basis of levying penalty order itself quashed, the penalty order u/s.271(1)(c), 271(1)(b) and 271F of the Act stands quashed. 7. In the result, appeals of the assessee stand allowed. Order dictated and pronounced in the open court on12/06/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi; Dated 12/06/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Ranchisq2 1. The Appellant : Yasin Ansari, Pundag Near ISM Chowk, Pundag, Jagernathpur, Ranchi 2. The Respondent: Income Tax Officer, Ward- 1(1), Ranchi 3. The CIT(A)-NFAC 4. Pr.CIT,Ranchi 5. DR, ITAT, 6. Guard file. //True Copy// "