SHREE PADMAVATI STEEL TRADERS,KOKAR CHOWK, RANCHI vs. ITO WARD W 3(1), RANCHI

ITA 67/RAN/2025Status: DisposedITAT Ranchi20 April 2026AY 2018-192 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged that the assessment order was ex-parte. Consequently, the case was restored to the Assessing Officer for readjudication after providing the assessee with an adequate opportunity to be heard.

What were the facts?

The assessee filed an appeal against an ex-parte assessment order. The assessee's representative requested an opportunity to present their case before the Assessing Officer.

What were the issues?

Whether an ex-parte assessment order should be set aside and the case remanded for fresh adjudication when the assessee was not given an adequate opportunity to present their case.

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 Sharvan Kumar Jha, AR
For Respondent: Shri Kailash V Gautam, Sr. DR
Hearing: 20/04/2026Pronounced: 20/04/2026

Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 27.2.2025 in Appeal no.NFAC/2017-18/10256072 for the assessment year 2018-19. 2. Shri Sharvan Kumar Jha, ld AR appeared for the assessee and Shri Kailash V Gautam, ld Sr DR appeared for the revenue.

3.

At the outset, ld AR of the assessee has submitted that he does not wish to the ground against the reopening of assessment. He has also signed to this effect in the grounds of appeal. It was the submission that the assessment order is an P a g e 1 | 2 Assessment Year : 2018-19

exparte order. It was the prayer that the assessee may be granted an opportunity to represent its ca

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.

Create a free accountSign in

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.

Recent GST High Court judgments

Search GST case law →