NAREDI STEEL TRADERS,JAMSHEDPUR vs. ASSESSING OFFICEFR, JAMSHEDPUR

ITA 45/RAN/2025Status: DisposedITAT Ranchi22 May 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) order was ex parte and dismissed without considering the merits. Therefore, the matter was remanded back to the CIT(A) for fresh adjudication after affording the assessee an opportunity to be heard and present supporting documents for the delay.

What were the facts?

The assessee's return of income for AY 2018-19 was Rs. 7,01,090. Information from the GST Department indicated bogus purchases of Rs. 63,39,182, leading to an addition to total income. The assessee's appeal before the CIT(A) was dismissed due to a 314-day delay without examining the merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal solely on the ground of delay without adjudicating the merits of the case. Whether the penalty proceedings are consequential to the quantum appeal.

Which sections of the Income-tax Act were involved?

Section 270A,Section 147,Section 144,Section 250,Section 148A,Section 148,Section 142(1),Section 37

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, – RANCHI BENCH

Before: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay

Per Sonjoy Sarma, Judicial Member:

These appeals have been filed by the same assessee against separate orders passed by the NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”], both dated 15.01.2025, for assessment year 2018–19, u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”]. The details of the appeals are as under: ITA No. 45/Ran/2025 for assessment year 2018–19, arising out of the penalty order dated 06.09.2023 passed u/s 270A of the Act; and the ITA No. 46/Ran/2025 for a

The order continues below.

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