ANAMIKA VINCOM PRIVATE LIMITED,KOLKATA vs. PCIT (CENTRAL),, PATNA AT RANCHI

ITA 236/RAN/2024Status: DisposedITAT Ranchi20 April 2026AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the Pr.CIT for readjudication. The Pr.CIT was directed to grant the assessee an adequate opportunity of being heard.

What were the facts?

The assessee appealed an order passed by the Pr.CIT under Section 263. The assessee claimed they did not receive notices for the hearing before the Pr.CIT and requested another opportunity.

What were the issues?

Whether the Pr.CIT erred in passing an order without providing adequate opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 263

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 N.K. Chand, AR
For Respondent: Shri Ashish Kumar Deharia, CIT-DR
Hearing: 20/04/2026Pronounced: 20/04/2026

PER: BENCH

1.

This is an appeal filed by the assessee against the order of the ld. Pr.CIT(Central), Patna at Ranchi dated 19/02/2024 for the A.Y. 2013-14 against an order passed under Section 263 of the Income Tax Act, 1961 (in short, the Act).

2.

Shri N.K. Chand, ld. A.R. is represented on behalf of the assessee and Shri Ashish Kumar Deharia, ld. CIT-DR is represented on behalf of the revenue.

3.

The ld. A.R. fairly submitted that the assessee had not received the notices for hearing before the ld. Pr.CIT. It was a prayer that the assessee may be granted another opportunity to appear before the ld. Pr.CIT.

4.

In reply, the ld. CIT-DR did not raise any serious objection to the assessee bein

The order continues below.

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