RAJESH KUMAR AZMANI ,CHAKRADHARPUR vs. ACIT/DCIT, CENTRAL CIRCLE

ITA 142/RAN/2026Status: DisposedITAT Ranchi29 June 2026AY 2023-243 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that in the interest of justice, the issues should be restored to the CIT(A) for readjudication. The assessee should be granted an adequate opportunity of being heard.

What were the facts?

The assessee's second written submission and an additional ground raised before the CIT(A) were not considered. The assessee requested the matter be restored to the CIT(A) for adjudication.

What were the issues?

Whether the CIT(A) erred by not considering the assessee's written submissions and additional grounds before passing the order.

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 Sharwan Kr. Jha, AR
For Respondent: Shri Huidrom Robindro Singh, CIT- 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 CIT(A)-3, Patna [hereinafter referred to as the ‘CIT(A)’] in appeal no. CIT(A), Patna-3/10084/2022-23 dated 30.01.2026 for the assessment year 2023-24. 2. Shri Sharwan Kr. Jha, AR represented on behalf of the assessee and Shri Huidrom Robindro Singh, CIT- DR represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the second written submission filed by the assessee before the ld. CIT(A) has not been considered by him. It was prayed that the issues may be restored to the file of the ld. CIT(A).

4.

In reply, the ld. CIT-DR has submitted that

The order continues below.

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