ACIT, RANCHI vs. JHARKHAND ROAD PROJECTS IMPLEMENTATION COMPANY LTD, RANCHI

ITA 111/RAN/2026Status: DisposedITAT Ranchi29 July 2026AY 2024-253 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order, stating that directing the AO to verify the claim met the requirements of Rule 46A. Therefore, there was no reason to interfere with the CIT(A)'s decision.

What were the facts?

The Revenue appealed against the CIT(A)'s order which found the assessee's claim "prima facie correct" and directed the AO to verify it. The Revenue argued that the CIT(A) should have upheld the intimation under Section 143(1) or called for a remand report.

What were the issues?

Whether the CIT(A) erred by not upholding the intimation under Section 143(1) and instead directing verification of the assessee's claim.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: S/SHRI GEORGE MATHAN & RATNESH NANDAN SAHAY

For Appellant: Shri Namashyu Kejriwal, AR
For Respondent: Shri Sandipan Khan Sr. DR
Hearing: 29/07/2026Pronounced: 29/07/2026

Per Bench

This is an appeal filed by the revenue against the order of the ld JCIT(A), Agra, dated 19.11.2025 in Appeal No. ADDL/JCIT (A) AGRA/10007/2023-24 for the assessment year 2024-25. 2. Shri Sandipan Khan, ld Sr DR appeared for the revenue and Shri Namashyu Kejriwal, ld AR has filed Vakalatnama and sought adjournment on behalf of the assessee.

P a g e 1 | 3 Assessment Year: 2024-25

3.

As the issue is very simple and does not require detailed arguments and as the facts are evident from the orders of the authorities below, the adjournment application filed by the assessee is rejected and the appeal is disposed off on merits.

4.

Ld. Sr. DR

The order continues below.

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