MAHENDRA PRATAP SINGH,HAZARIBAGH vs. ITO, WARD-1(1), HAZARIBAGH

ITA 478/RAN/2025Status: DisposedITAT Ranchi20 April 20263 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the Assessing Officer for fresh adjudication. The assessee was directed to cooperate, furnish all documents, and avoid unnecessary adjournments.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for want of prosecution. The assessee contended that they were not given a reasonable opportunity of hearing. The Revenue argued that sufficient opportunities were provided.

What were the issues?

Whether the assessee was denied a reasonable opportunity of hearing by the lower authorities, and if the appeal should be restored for fresh adjudication.

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 Devesh Poddar, A.R
For Respondent: Shri Kailash v. Gautam, Sr.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. CIT(A), NFAC, Delhi in Appeal No. NFAC/2012-13/10388846 dated 27/10/2025 for the A.Y. 2013-14

2.

Shri Devesh Poddar, ld AR appeared for the assessee and Shri Kailash V. Gautam, Sr.DR appeared for the revenue.

3.

It was submitted by ld AR that the Assessing Officer and the ld CIT(A) have dismissed the appeal of the assessee for want of prosecution without giving reasonable opportunity of hearing to the assessee. Ld AR pleaded that if this Court grants the assessee one more opportunity by restoring this appeal to the file of the Assessing Officer, so that the assessee will be able to substantiate its case before the

The order continues below.

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