SUDHIR KUMAR JHA,BOKARO STEEL CITY vs. ITO WARD 3(1), BOKARO, BOKARO STEEL CITY

ITA 304/RAN/2026Status: DisposedITAT Ranchi29 July 2026AY 2017-183 pages
AI SummaryPartly Allowed

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.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for want of prosecution. The assessee contended that they were not given a reasonable opportunity of hearing. The revenue argued that sufficient opportunities were provided but the assessee failed to appear and furnish details.

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.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri M.K. Choudhary, A.R
For Respondent: Shri H. Robindro Singh, CIT-DR
Hearing: 29/07/2026Pronounced: 29/07/2026

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/2016-17/10508425 dated 27/03/2026 for the A.Y. 2017-18. 2. Shri M.K. Choudhary, ld AR appeared for the assessee and H. Robindro Singh, ld. CIT-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 his case before the ld. CIT(A). Therefor

The order continues below.

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