RABINDRA NATH GHOSH,AGRICO, BHALUBASA vs. ITO WARD 1(1), C.H. AREA

ITA 8/RAN/2026Status: DisposedITAT Ranchi24 April 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the Assessing Officer for fresh adjudication. The assessee was directed to cooperate and provide all necessary documents for the fresh assessment.

What were the facts?

The assessee failed to produce necessary documents before the lower authorities. The CIT(A) decided the appeal ex parte based on the assessee's written submissions. The assessment was passed under Section 147 read with Section 144B due to non-production of details.

What were the issues?

Whether the assessee was provided with adequate opportunity to present documents and whether the lower authorities' decisions were based on sufficient evidence.

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 11/12/2025 in Appeal No. NFAC/2016- 17/10146844 for the assessment year 2017-18. 2. Shri Sharwan Kumar Jha, ld AR appeared for the assessee and Shri Ashish Kumar Deharia, CIT-DR appeared for the revenue.

3.

It was submitted by the ld AR that the assessee could not able to produce the documents before the authorities below. The ld CIT(A) has decided the appeal of the assessee ex parte on the basis of written submission filed by the assessee before him. It was the submission that P a g e 1 | 3 the assessment has been passed u/s. 147 r.w.s.

The order continues below.

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