ANIL KUMAR JAIN,RANCHI vs. DCIT, CIRCLE-1, RANCHI

ITA 401/RAN/2025Status: DisposedITAT Ranchi29 June 20262 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for readjudication. The CIT(A) was directed to grant an adequate opportunity of being heard to the assessee.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2015-16. The assessee's submissions were not fully considered by the CIT(A).

What were the issues?

Whether the CIT(A) had properly considered the assessee's submissions. The need for a fresh adjudication by the CIT(A) with an opportunity for the assessee to be heard.

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 Appellant: Shri Ajay Rastogi, Sr. Adv
For Respondent: Shri Sandipan Kha, Sr. DR
Hearing: 29.06.2026Pronounced: 29.06.2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of the ADDL/JCIT(A) GWALIOR [hereinafter referred to as the ‘CIT(A)’] in appeal no. CIT(A), Ranchi/10205/2017-18 dated 16.10.2025 for the assessment year 2015-16. 2. Shri Ajay Rastogi, Sr. Adv. represented on behalf of the assessee and Shri Sandipan Kha, Sr. DR represented on behalf of the revenue.

3.

It is noticed that the assessee’s submission has not been considered in entirety by the ld. CIT(A) and part of the submission has been considered. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for readjudication after granting adequate opportunity of being heard to t

The order continues below.

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