INDIRA KUMARI,RANCHI vs. ITO, WARD-1(1), RANCHI

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ITA 376/RAN/2025Status: DisposedITAT Ranchi17 April 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering principles of natural justice, set aside the CIT(A)'s order and restored the matter to the CIT(A)'s file for adjudication on merit, granting one final opportunity to the assessee.

What were the facts?

The assessee filed a return of income, but partially complied with notices during assessment. The Assessing Officer made additions for Long-Term Capital Gain and disallowed deductions. The CIT(A) dismissed the appeal due to non-cooperation.

What were the issues?

Whether the assessee's appeal before the CIT(A) should have been dismissed for non-cooperation, and whether a final opportunity should be granted to present the case on merit.

Which sections of the Income-tax Act were involved?

Section 54F,Section 143(2),Section 142(1),Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, – RANCHI BENCH

Before: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay

THE INCOME TAX APPELLATE TRIBUNAL – RANCHI BENCH VIRTUAL BENCH AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member ITA No.376/RAN/2025 Assessment Year: 2023-24 Indira Kumari……………………………………………….……...Appellant Priyadarshi Academy Bajpayee Path, Hinoo Ranchi, Jharkhand-834001 [PAN: AKOPK1488L] vs. ITO, Ward-1(1), Ranchi……………………………..……...…..…..Respondent Jharkhand-834001 Appearances by: None, appeared on behalf of the Appellant. Shri Kailash Gautam, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : April 15, 2026 Date of pronouncing the order : April 17, 2026 ORDER Per Sonjoy Sarma, Judicial Member: This appeal filed by the assessee is directed against the order dated 25.08.2025 of the NFAC, Delhi [‘CIT(A)’] passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2023-24. 2. Brief facts of the case are that, the assessee is an individual filed return of income declaring total income of Rs.6,95,160/-. The case of the assessee was selected for scrutiny under CASS on account of large investment in Bonds, Debentures vis-à-vis return of income claim of deduction u/s 54F of the Act. During the assessment proceedings, notices u/s 143(2) and 142(1) were issued. However, assessee only partially complied with said notices. In view of the non-compliance, the Assessing Officer proceeded to complete the assessment u/s 144 of the

ITA No.376/Ran/2025 Indira Kumari Act. The Ld. AO made the addition on account of Long-Term Capital Gain of Rs.1,86,89,102/-, disallowance of deduction claim under chapter VIA of Rs.1,68,921/-. Accordingly, the income of assessee was assessed at Rs.1,95,53,183/-.

3.

Dissatisfied with the order of the Assessing Officer, assessee preferred appeal before the Ld. CIT(A), where the appeal of the assessee was dismissed due to non-responsive and non-cooperative conduct, and failure to furnish supporting documents before the Ld. CIT(A), whereby the Ld. CIT(A) sustained the addition made by the Assessing Officer.

4.

Aggrieved by the above order, assessee is in appeal before this Tribunal. Despite of issuance of notice by the Registry from time to time, none appeared on behalf of the assessee. At the time of hearing, therefore, we proceeded to dispose of the appeal ex-parte after hearing the Ld. DR and perusing the material available on record. The Ld. DR submitted that the assessee failed to comply notices during the assessment proceedings, as well as appellate proceedings. He further stated that the authorities below were justified in passing the order based on available material. Therefore, the appeal deserves to be dismissed.

We have considered submissions of the Ld. DR and perused material available on record. It is evident that assessee failed to comply with the statutory notice during the assessment proceedings, and also did not effectively pursue the appeal before the Ld. CIT(A). Even before this Tribunal, despite services of notices, none appeared on behalf of the assessee. However, considering the principles of natural justice, we are of the view that one final opportunity should be granted to the assessee to present the case on merit. Accordingly, in the interest of justice, we set aside the order of the Ld. CIT(A), and restore the matter to his file with a direction to adjudicate the appeal afresh on merit, in accordance 2

ITA No.376/Ran/2025 Indira Kumari with law, and in doing so, provide reasonable opportunity of being heard to the assessee. The assessee is also directed to strictly comply with notices, and furnish supporting documents without seeking unnecessary adjournment.

5.

In the result, appeal of the assessee is allowed for statistical purposes.

Kolkata, the 17th April, 2026.

Sd/- Sd/- [Ratnesh Nandan Sahay] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 17.04.2026. DP, PS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches

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