SONI KUMAR,KOLKATA vs. DCIT, CIRCLE-1, JAMSHEDPUR

ITA 352/RAN/2026Status: DisposedITAT Ranchi18 September 2026AY 2018-198 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that since the assessee failed to appear before both the revenue authorities, legal issues cannot be raised at this stage. The case is remanded to the Assessing Officer to allow the assessee to submit all documents and material.

What were the facts?

The assessee, a retail dealer of Amul Milk, failed to file her income tax return for AY 2018-19 due to personal reasons. The Assessing Officer made additions for cash deposits and interest income, passing an ex-parte order. The assessee also failed to appear before the CIT(A).

What were the issues?

Whether the assessee's failure to appear before the revenue authorities bars them from raising legal grounds before the ITAT, and whether the case should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 69A,Section 250,Section 148A,Section 142(1),Section 133(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI RATNESH NANDAN SAHAY & SMT. RAJANI GUDURI

For Appellant: Shri Ravi Kumar Agrawal, C.A
For Respondent: Shri Sandipan Khan, Sr.DR
Hearing: 02/09/2026Pronounced: 18/09/2026

PER: BENCH

1.

This appeal is filed by the appellant/assessee aggrieved by the ex parte order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2017-18/10242492 dated 13/03/2026 in DIN & Order No. ITBA/NFAC/S/250/2025-26/1087330437(1) passed under Section 250 of the Income Tax Act, 1961 (in short, the Act) against the order in ITBA/AST/S/147/2022-23/1051183250(1) dated 23/03/2022 passed under Section 147 r.w.s 144 r.w.s 144B of the Act, by the ld. Assessing Officer, NFAC, Delhi for the A.Y. 2018-19. 2. The appeal of the assessee

The order continues below.

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