What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for fresh adjudication. The assessee was directed to cooperate, furnish all documents, and avoid unjustified adjournments.

The assessee's appeal was dismissed by the CIT(A) for want of prosecution. The assessee argued that they were not given a reasonable opportunity of hearing, while the revenue contended that sufficient opportunities were provided.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for want of prosecution without affording a reasonable opportunity of hearing to the assessee.

Four Star Alloys, Jamshedpur vs ITO | ITAT Ranchi 2026

Income Tax Appellate Tribunal, RANCHI BENCH SMC,

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Akshay Ringasia, A.R

For Respondent: Shri Sandipan Khan, Sr.DR

Hearing: 30/07/2026Pronounced: 30/07/2026

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH "SMC", RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 52/Ran/2026 (Assessment Year-2019-20) Four Star Alloys, I.T.O., D-25, Phase 1, Industrial Area, Ward 1(1), Vs. Adityapur, Jamshedpur-832109 Jamshedpur. (Jharkhand) PAN No. AABFF 9738 R Appellant/ Assessee Respondent/ Revenue

Assessee represented by Shri Akshay Ringasia, A.R. 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 ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2018-19/10387734 dated 12/08/2025 for the A.Y. 2019-20. 2. Shri Akshay Ringasia, ld AR appeared for the assessee and Shri Sandipan Khan, ld. Sr.DR appeared for the revenue. 3. It was submitted by ld AR that the ld CIT(A) has 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 ld. CIT(A), so that the assessee will be able to substantiate its case before the ld. CIT(A). Therefore, he prayed that the appeal be restored to the file of the ld. CIT(A).

ITA No. 52/Ran/2026 Four Star Alloys Vs ITO

In reply, ld. Sr.DR on the other hand, submitted that 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 ld. CIT(A). 5. We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the CIT(A) has granted several opportunities to the assessee to substantiate its case but the assessee failed to comply with the notices, ultimately, the orders passed by him 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 ld. CIT(A). Therefore, in the interest of justice, the issues in the present case are restored to the file of the ld. CIT(A) for fresh adjudication after affording adequate opportunity of being heard to the assessee. The assessee is also directed to cooperate in the set aside proceedings before the ld. CIT(A). The assessee is also directed to furnish all the documents and evidences with its possession before the ld. CIT(A) to substantiate its claim. It is also directed that the assessee should not seek adjournment without there being a justified reason. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order announced in open court on 30/07/2026. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 30/07/2026 *Ranjan

ITA No. 52/Ran/2026 Four Star Alloys Vs ITO

Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi

FOUR STAR ALLOYS,JAMSHEDPUR vs. ITO WARD 1(1),, JAMSHEDPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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