ISLAM KHAN,BANAHI DALTONGANJ vs. ITO WARD 3(5) DALTONGANJ, DALTONGANJ

ITA 211/RAN/2026Status: DisposedITAT Ranchi03 July 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for re-adjudication. The CIT(A) is directed to grant the assessee an adequate opportunity of being heard and to examine the admissibility of fresh evidence under Rule 46A.

What were the facts?

The assessee filed an appeal against an ex parte order from the NFAC. The Assessing Officer and CIT(A) also passed ex parte orders, with no evidence produced by the assessee before the lower authorities.

What were the issues?

Whether the CIT(A) correctly admitted fresh evidence without proper verification and opportunity to the assessee, and whether the ex parte orders passed by the lower authorities were justified.

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: 03.07.2026Pronounced: 03.07.2026

Per Bench: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no. NFAC/2018-19/10375462 dated 23.07.2025 for the assessment year 2019-20. 2. None represented on behalf of the assessee and Shri Sandipan Khan, Sr. DR represented on behalf of the revenue.

3.

A perusal of the facts in the present appeal shows that the orders of the Assessing Officer and also the ld. CIT(A) are ex parte orders. It is to be mentioned here that as no evidences have been produced by the assessee before the Assessing Officer, obviously the ld. CIT(A) would have to consider applicability of provisions of rule 46A. The assessee should explain why he has not produced such evidences before the lower aut

The order continues below.

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