VIKASH KUMAR SAW,CHAKRADHARPUR, CHAIBASA vs. ITO WARDITO WARD 3(4), CHAIBASA, CHAIBASA

ITA 152/RAN/2026Status: DisposedITAT Ranchi28 July 2026AY 2016-175 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee did not come with clean hands, as evidenced by the claim of notices going to spam and seeking adjournments. Since no documentary evidence supported the reopening claim and the assessee failed to produce evidence before lower authorities, the appeal was dismissed.

What were the facts?

The assessee's appeal was against an ex parte order of the CIT(A) concerning a reopened assessment. The assessee argued that the reopening was for verification of issues already considered in the original assessment and that notices went to spam, leading to non-cooperation.

What were the issues?

Whether the reopening of assessment under Section 147 was justified and whether the assessee's non-cooperation and failure to produce evidence warranted dismissal of the appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 148,Section 142(1),Section 144,Section 154

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 Sumit Mittal, AR
For Respondent: Shri Sandipan Khan, Sr.DR
Hearing: 28/07/2026Pronounced: 28/07/2026

PER: BENCH

1.

This is the appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2015-16/10129869 dated 30/01/2026 for the A.Y. 2016-17. 2. Shri Sumit Mittal, 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 the ld. AR that the assessment has been reopened under Section 147 of the Income Tax Act, 1961 (in short, the Act). It was the submission that the original assessment had been completed under Section 143(3) of the Act on 12/12/2018. It was the submission that the assessment has been reopened for doing verification of the issues which have already be

The order continues below.

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