U P S STONE CHIPS,PALAMU vs. ITO, WARD-3(1), RANCHI, RANCHI

ITA 162/RAN/2026Status: DisposedITAT Ranchi11 August 2026AY 2023-245 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that while opportunities were provided, the assessee claimed they were not adequate. Considering the principles of natural justice and that tax laws are welfare legislation, the Tribunal restored the matter to the CIT(A) for fresh adjudication.

What were the facts?

The assessee, a partnership firm, filed its return of income for AY 2023-24. The Assessing Officer made various additions, which were confirmed by the CIT(A). The assessee appealed to the ITAT, arguing that it was not given a sufficient opportunity to be heard.

What were the issues?

Whether the assessee was denied a reasonable opportunity of being heard by the lower authorities, and if so, whether the case should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 40(b),Section 41(1),Section 40A(3),Section 270A(9),Section 271E

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Mahesh Mishra, A.R
For Respondent: Shri Sandipan Khan, Sr.DR
Hearing: 23/07/2026Pronounced: 11/08/2026

PER: RATNESH NANDAN SAHAY, A.M.

1.

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [in short, the ld. CIT(A)] dated 30/01/2026 for the Assessment Year (AY) 2023-24 wherein the assessee has raised following grounds of appeal:

"

1.

That the Ld. Commissioner of Income-tax (Appeals) (hereinafter referred to as "Ld. CIT(A)']) erred in law and on facts in confirming the assessment order passed by the Ld. Assessing Officer (hereinafter referred to as 'Ld. AO'] under section 143(3) r.w.s. 144B of the Income-tax Act, 1961 [hereinafter referred to

The order continues below.

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