MOHAMMAD HUBBAN MALLICK,DHANBAD vs. ITO, WARD-2(1), DHANBAD

ITA 438/RAN/2025Status: DisposedITAT Ranchi20 April 2026AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the Assessing Officer for readjudication after affording the assessee a reasonable opportunity of being heard. The assessee was directed to cooperate in the proceedings.

What were the facts?

The assessee, suffering from cancer, was unable to represent his case before the Assessing Officer and CIT(A). He requested the appeals be restored to the AO for readjudication, undertaking to provide all evidence.

What were the issues?

Whether the assessee's inability to represent his case due to illness warrants restoration of the appeals to the Assessing Officer for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 271(1)(c),Section 271(1)(b)

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 M.K.Chowdhary, Adv
For Respondent: Shri Kailash V Gautam, ld SR. DR
Hearing: 20/04/2026Pronounced: 20/04/2026

Heard together (9 matters)

ITA No.433/RAN/2025
ITA No.434/RAN/2025
ITA No.435/RAN/2025
ITA No.436/RAN/2025
ITA No.437/RAN/2025
ITA No.438/RAN/2025
ITA No.439/RAN/2025
ITA No.440/RAN/2025
ITA No.441/RAN/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per Bench These are appeals filed by the assessee against the separate orders of ld CIT(A), NFAC Delhi as per details given below:

ITA No. Date of order of ld CIT(A) Section Asst. Year

433/Ran/25 12.9.2025 147/144 2013-14

P a g e 1 | 3

ITA No.433 to 441/Ran/2025 Assessment Years : 2013-14 to 2015-16

434/Ran/25 12.9.2025 271(1

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →