What did the Tribunal hold?

The Tribunal found the CIT(A)'s order to be cryptic and lacking reasoning. Therefore, the appeal was restored to the CIT(A) for a fresh, reasoned adjudication after providing the assessee an opportunity to be heard.

The assessee filed an appeal against the order of the NFAC. The assessee did not appear, but filed an adjournment application. The Tribunal rejected the adjournment application.

What were the issues?

The primary issue was the lack of a speaking and reasoned order by the CIT(A). The Tribunal also directed the CIT(A) to consider the applicability of Rule 46A regarding fresh evidence.

Late Ajay Prasad Singh (Through… vs ITO | ITAT Ranchi 2026

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Respondent: Shri Sandipan Khan, Sr.DR

Hearing: 09/07/2026Pronounced: 09/07/2026

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 303/Ran/2026 (Assessment Year-2022-23) Late Ajay Prasad Singh I.T.O., (Through Legal Heir Anshuman Singh), Ward 3(1), Vs. 14, Vidya Vihar Apartment, Solapur Jamshedpur. H.O., Solapur North, Solapur-413001 (Maharashtra) PAN No. AEIPS 9969 L Appellant/ Assessee Respondent/ Revenue

Assessee represented by None, Adjournment Application filed. 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 the appeal filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi (in short, the ld. CIT(A) in Appeal No. NFAC/2021-22/10342805 dated 05/05/2026 for the A.Y. 2022-23. 2. None is represented on behalf of the assessee but Shri Sandipan Khan, ld. Sr.DR is represented on behalf of the revenue. 3. The assessee has filed adjournment application in the appeal which reads as follows:

ITA 373 & 374/Ran/2025 Rakesh Kumar Vs ITO.

As it is noticed that the issues of this appeal are very simple, therefore, the adjournment application is being rejected and the appeal disposed off. 5. A perusal of the order of the ld. CIT(A) shows that the order is one and half page order and a very cryptic order which is no reasoning at all. This being so, in the interest of justice, the issues in the appeal is restored to the file of ld. CIT(A) for readjudication and passing a speaking and reasoned order after providing the assessee adequate opportunity of being heard. 2

ITA 373 & 374/Ran/2025 Rakesh Kumar Vs ITO. 6. Here it would worthwhile to mention specifically that the ld. CIT(A) shall consider the applicability of Rule 46A of the Income Tax Rules, 1962 (in short, the Rules) in so far as if any evidences are produced by the assessee which are not been produced before the Assessing Officer, then the assessee shall have to give the explanation for non-production of such details as required in the provisions of Rule 46A of the Rules. If the ld. CIT(A) admits such fresh evidences then obviously the ld. CIT(A) could have to call for a remand report from the Assessing Officer in so far as the principles of natural justice should be complied with even in respect of the Assessing Officer. With these directions, the issues in this appeal is are restored to the file of the ld. CIT(A) for readjudication and passing a speaking and reasoned order after providing the assessee adequate opportunity of being heard. 7. In the result, this 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 4. DR By order 5. Guard File

Sr. Private Secretary, ITAT, Ranchi

LATE AJAY PRASAD SINGH (THROUGH LEGAL HEIR ANSHUMAN SINGH),MAHARAASHTRA vs. ITO WARD 3(1), JAMSHEDPUR

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