RAKESH KUMAR,RANCHI vs. ITO WARD W2(1), RANCHI

ITA 274/RAN/2026Status: DisposedITAT Ranchi07 July 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal rejected the adjournment application, noting the simplicity of the issues. The appeals were restored to the CIT(A) for readjudication on merits, with directions to provide the assessee an adequate opportunity to be heard and consider Rule 46A regarding fresh evidence.

What were the facts?

The assessee filed appeals against ex parte orders of the CIT(A) for AY 2015-16 and 2016-17. The assessee did not appear for the hearing and filed an adjournment application.

What were the issues?

Whether the ex parte orders of the CIT(A) were justified and if the assessee should be granted an opportunity for fresh adjudication on merits, considering the provisions for admitting new evidence.

Which sections of the Income-tax Act were involved?

Rule 46A

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 Respondent: Shri Sandipan Khan, Sr.DR
Hearing: 09/07/2026Pronounced: 09/07/2026

PER: BENCH

1.

These are the appeals filed by the assessee against the separate orders of the National Faceless Appeal Centre (NFAC), Delhi (in short, the ld. CIT(A) in Appeal No. NFAC/2014-15/10154331 and NFAC/2015-16/10154335 both dated 03/03/2026 for the A.Y. 2015-16 and 2016-17 respectively.

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 both the appeals which reads as follows:

ITA 373 & 374/Ran/2025

4.

As it is noticed that the issues of these appeals are very simple, therefore, the adjo

The order continues below.

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