ANDHRA ASSOCIATION,KADMA vs. EXEMPTION WARD, OFFICE ROAD

ITA 57/RAN/2026Status: DisposedITAT Ranchi28 July 2026AY 2018-194 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the issues to the file of the Assessing Officer for fresh adjudication, providing the assessee with a reasonable opportunity of hearing. The penalty levied under Section 270A was deleted as it was based on the quantum proceedings which were set aside.

What were the facts?

The assessee's appeals were filed against ex-parte orders passed by the CIT(A) and the Assessing Officer due to non-compliance with notices. The assessee undertook to comply with all future notices if the matter was restored.

What were the issues?

Whether ex-parte orders passed due to non-compliance with notices should be set aside and restored to the AO. Whether a penalty under Section 270A can sustain if the underlying quantum proceedings are set aside.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 270A

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 Sharwan Kumar Jha, Adv
For Respondent: Shri H.Robindro Singh, ld CIT DR
Hearing: 28/07/2026Pronounced: 28/07/2026

Per Bench

ITA No.57/Ran/2026 is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 6.1.2026 in Appeal No.NFAC/17-18/10084320 for the assessment year 2016-17. 2. Shri Sharwan Kumar Jha , ld AR appeared for the assessee and Shri H.Robindro Singh, ld CIT DR appeared for the revenue.

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ITA Nos.57 & 58/RAN/2026 Assessment Year:2018-19

3.

At the outset, ld AR of the assessee submitted that the ld CIT(A) has passed the order exparte without proper hearing to the assessee. He also submitted that the assessment order has also been passed u/s.143(3) r.w.s 144B of the Act as the assessee has not responded to the sho

The order continues below.

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