GAURAV KUMAR SHANGARI,BISTUPUR vs. ACIT/DCIT, C.H.AREA

ITA 36/RAN/2026Status: DisposedITAT Ranchi28 July 2026AY 2018-192 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the Assessing Officer did not provide adequate time for the assessee to respond to the show cause notice. Therefore, the issues were restored to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal was against an order by the CIT(A). The assessee argued that the Assessing Officer's show cause notice was issued with insufficient time for a proper response.

What were the issues?

Whether the Assessing Officer provided adequate time to the assessee to respond to the show cause notice.

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 Sharwan Kumar Jha, 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/2017-18/10310565 dated 13/12/2025 for the A.Y. 2018-19. 2. Shri Sharwan Kumar Jha, 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 show cause notice issued by the Assessing Officer on 30/11/2023 has given the assessee only five days time and has asked the assessee to respond by 05/12/2023. It was the submissions that only four days time has been effectively given to the assessee to respond the show cause issued by the Assessing Off

The order continues below.

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