MAA DEOSARWALI TRADING CO PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE 1, DHANBAD, DHANBAD

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 245/Ran/2026 (Assessment Year-2012-13) Maa Deosarwali Trading Co Private D.C.I.T., Limited, Circle-1, Vs. C/o- Sunil Kumar Bansal, Kamla Niwas, Dhanbad. Behind Satkoudi Complex, Near Ganak Marriage Hall, Thana Chowk, Ramgarh Cantt-829122 (Jharkhand) PAN No. AAECM 6441 N Appellant/ Assessee Respondent/ Revenue

Assessee represented by Shri Devesh Poddar, A.R. Department represented by Shri Sandipan Khan, Sr.DR Date of hearing 09/07/2026 Date of pronouncement 09/07/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the learned Addl/JCIT(A)-1, Bengaluru (in short, the ld. CIT(A) in Appeal No. CIT(A), Dhanbad/10207/2019-20 dated 12/03/2026 for the A.Y. 2012-13. 2. Shri Devesh Poddar, 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 Assessing Officer and the ld. CIT(A) have dismissed the appeal of the assessee without providing sufficient opportunity of hearing to the assessee. It was a submission that the assessee has not produced sufficient evidence before the Assessing Officer and before the ld. CIT(A). It was the prayer that the matter may be restored to the file of the Assessing Officer to decide the issue involved in the appeal afresh so that

ITA 245/Ran/2026 Maa Deosarwali trading Co P Ltd. Vs DCIT the assessee could be able to produce all the evidences to substantiate its claim. 4. In reply, ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that if the issue is to be restored to the file of AO, then a cost should be imposed. 5. We have considered the rival submissions. It is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents. Even the assessee was also failed to produce the evidences as required by the ld. CIT(A) and in absence of the same, the ld. CIT(A) has dismissed the appeal of the assessee. It was submitted by the ld. AR that he will provide all the details and evidences before the Assessing Officer, this being so, in the interest of justice, we restore the issues in the appeal to the file of Jurisdictional AO for adjudicating afresh after providing the assessee adequate opportunity of being heard to substantiate its case. The assessee is also directed to cooperate with the Assessing Officer by producing all the details and evidences as are required in support of the claim. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in open court on 09/07/2026.

Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 09/07/2026 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT

ITA 245/Ran/2026 Maa Deosarwali trading Co P Ltd. Vs DCIT 4. DR By order 5. Guard File

Sr. Private Secretary, ITAT, Ranchi