SUMIT GOPE,JAMSHEDPUR vs. CIT (APPEALS), CHAIBASA

ITA 480/RAN/2025Status: DisposedITAT Ranchi29 June 2026AY 2018-192 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the Assessing Officer for re-adjudication. The Assessing Officer is 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 NFAC for AY 2018-19. The assessee did not produce any evidence before the Assessing Officer or the CIT(A). No one represented the assessee during the hearing.

What were the issues?

The primary issue is the lack of proper representation and evidence from the assessee before the lower authorities, necessitating a fresh adjudication.

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 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 NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no. NFAC/2017-18/10245323 dated 29.10.2025 for the assessment year 2018-19. 2. None represented on behalf of the assessee and Shri Sandipan Kha, Sr. DR represented on behalf of the revenue.

3.

A perusal of the facts in the present appeal shows that the assessee has not produced anything before the Assessing Officer and also before the ld. CIT(A). This being so, in the interest of justice, the issues in the appeal are restored to the file of the Assessing Officer for re- adjudication after granting adequate opportunity of being hear

The order continues below.

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