DHARMENDRA KUMAR SHARMA,GIRIDIH vs. THE ASSESSING OFFICER ASSESSMENT UNIT INCOME TAX DEPARTMENT, GIRIDIH

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 149/Ran/2026 (Assessment Year-2022-23) Dharmendra Kumar Sharma, I.T.O., C/o-Ashok Kumar Sharma, Bulaki Road, Ward-3(4), Vs. Giridih-815301 (Jharkhand) Giridih. PAN No. BLTPS 8427 C Appellant/ Assessee Respondent/ Revenue

Assessee represented by Shri Devesh Poddar Department represented by Shri Sandipan Khan, Sr.DR Date of hearing 30/07/2026 Date of pronouncement 30/07/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the learned. CIT(A), NFAC, Delhi (in short, the ld. CIT(A) in Appeal No. NFAC/2021-22/10389915 dated 29/01/2026 for the A.Y. 2022-23. 2. Shri Devesh Poddar, ld. A.R. is represented on behalf of the assessee and Shri Sandipan Khan, ld. Sr.DR is represented on behalf of the revenue. 3. It was submitted by ld AR that the Assessing Officer and the ld CIT(A) have dismissed the appeal of the assessee for want of prosecution without giving reasonable opportunity of hearing to the assessee. Ld AR pleaded that if this Court grants the assessee one more opportunity by restoring this appeal to the file of the Assessing Officer, so that the assessee will be able to substantiate his case before the Assessing Officer. Therefore, he prayed that the appeal be restored to the file of the Jurisdictional Assessing Officer.

ITA 149/Ran/2025 Dharmendra Kr Sharma Vs ITO 4. In reply, ld. Sr. Departmental Representative on the other hand, submitted that despite the ld. CIT(A) provided sufficient opportunities to the assessee, the assessee did not appear before the ld. CIT(A) and not furnished relevant details. He strongly supported the order passed by the lower authorities. 5. We have considered the rival submissions. A perusal of the order of the Assessing Officer clearly shows that the lower authorities have granted several opportunities to the assessee to substantiate his case but the assessee failed to comply with the notices, ultimately, the order passed by them is ex-parte order. Before us, ld AR undertakes that he will cooperate the proceedings and requested to restore the matter to the file of the Jurisdictional Assessing Officer. Therefore, in the interest of justice, the issues in the present case are restored to the file of the Jurisdictional Assessing Officer for fresh adjudication after affording adequate opportunity of hearing to the assessee. The assessee is also directed to cooperate in the set aside proceedings before the Assessing Officer. The assessee is also directed to furnish all the documents and details with his possession before the Assessing Officer to substantiate his claim. It is also directed that the assessee should not seek adjournment without there being a justified reason. 6. In the result, this appeal of the assessee is partly allowed for statistical purposes. Order pronounced in open court on 30/07/2026.

Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 30/07/2026 2

ITA 149/Ran/2025 Dharmendra Kr Sharma Vs ITO *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File

Sr. Private Secretary, ITAT, Ranchi