NIL MADHAB PRADHAN,BIRSANAGAR vs. ACIT/DCIT, C.H. AREA

ITA 27/RAN/2026Status: DisposedITAT Ranchi24 April 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. In the interest of justice, the issues were restored to the Assessing Officer for fresh adjudication after granting the assessee an adequate opportunity of being heard.

What were the facts?

The assessee's appeal was delayed by 106 days. The assessee claimed they could not produce documents before the lower authorities, leading to an ex parte decision by the CIT(A). The assessment was passed under Section 147 read with Section 144B.

What were the issues?

Whether the assessee was denied a proper opportunity to present documents before the lower authorities, and if the case should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

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 This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 28/07/2025 in Appeal No. NFAC/2017- 18/10269640 for the assessment year 2018-19. 2. Shri Sharwan Kumar Jha, ld AR appeared for the assessee and Shri Ashish Kumar Deharia, CIT-DR appeared for the revenue.

3.

The appeal of the assessee are delayed by 106 days. In this regard, the assessee has filed an application for condonation of delay stating therein sufficient reasons for delay in filing the appeal before the Tribunal, which are not found to be false. Ld. Sr.DR did not object to condone the P a g e 1 | 3 Nil Madhab Pradhan Vs ACIT/DCIT

delay. Accordingly, we condone the delay

The order continues below.

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