ZOOM COMMERCIAL PVT LTD,RANCHI V. ITO WARD 3 (1), RANCHI

ITA 235/RAN/2023

AI Insights

The case involves appeals by Zoom Commercial Pvt Ltd. against the orders of the CIT(A), NFAC Delhi, concerning the assessment years 2013-14, 2015-16, and 2016-17. The primary contention was regarding the notice issued under section 148 of the Income Tax Act by the AO, to which the assessee responded but did not receive a speaking order on their objections. The Tribunal noted the absence of a speaking order and decided to restore the matter to the AO for a detailed examination and a reasoned decision on the objections raised by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633630 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KHUBCHAND PANDYA
• Assessee Lawyers: SHRIVINAY KUMAR JALA

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year Zoom Commercial Pvt Ltd., 48, Cart Sarai Road, Upper Bazar, Ranchi PAN/GIR No.AAACZ 0505 C (Appellant Per Bench These are appeals filed by the assessee against the separate orders of ld CIT(A), NFAC Delhi all dated 9.10.2023 in Appeal No.NFAC No.NFAC/2014-15/10055755 and No.NFAC/2015 assessment years 2013 2. Shri Vinaya Kumar Jalan, Chand Pandya, ld Sr DR appeared for the r IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE S/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA Nos.234 to 236/RAN/2023 Assessment Years: 2013-14, 2015-16 & 2016 Zoom Commercial Pvt Ltd., 48, Cart Sarai Road, Upper Bazar, Vs. ITO, Ward-3(1), Ranchi AAACZ 0505 C (Appellant) .. ( Respondent Assessee by : Shri Vinay Kumar Jala, AR Revenue by :Shri Khub Chand Pandya, Sr Date of Hearing : 10/06/202 Date of Pronouncement :10/06/202 O R D E R re appeals filed by the assessee against the separate orders of ld CIT(A), NFAC Delhi all dated 9.10.2023 in Appeal No.NFAC 15/10055755 and No.NFAC/2015-15/10055935 for the assessment years 2013-14, 2015-16 & 2016-17, respectively, Vinaya Kumar Jalan, ld AR appeared for the assesse Chand Pandya, ld Sr DR appeared for the revenue. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER 23 16 & 2016-17 3(1), Ranchi Respondent) Vinay Kumar Jala, AR Shri Khub Chand Pandya, Sr DR /2025 /2025 re appeals filed by the assessee against the separate orders of ld CIT(A), NFAC Delhi all dated 9.10.2023 in Appeal No.NFAC/2012-13/10063054, 15/10055935 for the 17, respectively, ld AR appeared for the assessee and Shri Khub ITA Nos.234 to 236/RAN/2023 Assessment Years: 2013-14, 2015-16 & 2016-17 P a g e 2 | 3 3. It was submitted by ld AR that the Assessing Officer has issued notice u/s.148 of the Act in the case of the assessee on 20.3.2020. It was the submission that the assessee had filed his response to the notice on 12.5.2020. It was the submission that the AO has not passed a speaking order on the objection of the assessee in respect of 148 notice. At this point, it was informed to ld AR that the issues in regard to 148 orders on the objection would have to be restored to the AO for readjudication and passing of a speaking order, ld AR did not raise any objection. 4. Ld Sr DR submitted that he has no objection if the issue is restored to the file of the AO fFor passing a speaking order on the objection filed by the assessee to 148 notice. 5. We have considered the rival submissions. As it is noticed that there is no speaking order but only passing reference has been made by the ld CIT(A), the issues are restored to the file of the AO for re-adjudication. The AO shall pass a speaking order on the objection filed by the assessee to 148 notice. After passing the order on the objection of the assessee, the AO shall proceed with the assessment. As an irregularity has happened on the point where the objections have not been disposed of by the AO in respect of notice 148 issued, the issues in the appeal are restored to the point of irregularity has taken place for non- passing of a speaking order in respect of objection. That irregularity is to be cleared by the AO and then the assessment is to be made ITA Nos.234 to 236/RAN/2023 Assessment Years: 2013-14, 2015-16 & 2016-17 P a g e 3 | 3 6. In the result, appeals of the assesseee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 10/06/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi; Dated 10/06/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Ranchi 1.The appellant: Zoom Commercial Pvt Ltd., 48, Cart Sarai Road, Upper Bazar, Ranchi 2. Respondent; ITO, Ward-3(1), Ranchi 3. The CIT(A)-nfac, dELHI 4. Pr.CIT, Ranchi 5. DR, ITAT, 6. Guard file. //True Copy// "