MANASH BHATTACHARJEE,JAMSHEDPUR vs. ACIT/DCIT, CEN. CIR.1, RANCHI

ITA 25/RAN/2026Status: DisposedITAT Ranchi24 April 2026AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeals to the file of the Assessing Officer for fresh adjudication. The assessee was directed to cooperate and provide all necessary documents and submissions.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) for want of prosecution. The assessee's representative requested one more opportunity to submit documents and make submissions before the Assessing Officer.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the Assessing Officer after the appeal was dismissed for want of prosecution.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: S/SHRI GEORGE MATHAN & RATNESH NANDAN SAHAY

For Appellant: Shri Sharwan Kumar Jha, A.R
For Respondent: Shri Ashish Kumar Deharia, CIT-DR
Hearing: 24/04/2026Pronounced: 24/04/2026

Per: Bench These are the appeals filed by the assessee against the separate orders of the ld CIT(A), Patna-3, Patna dated 24/09/2025 and 08/08/2025 in Appeal No. CIT(A), Patna-3/10100/2013-14 and in Appeal No. CIT(A), Patna-3/10101/2013-14 for the assessment year 2008-09 and 2010-11 respectively.

2.

Shri Sharwan Kumar Jha, ld AR appeared for the assessee and Shri Ashish Kumar Deharia, CIT-DR appeared for the revenue.

3.

At the time of hearing before us, it was submitted by the ld. AR that the assessee was not able to make any submission and complete documents before the Assessing Officer and prayed that the one more oppor

The order continues below.

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