VIJETA PROJECTS AND INFRASTUCTURES LIMITED,RANCHI vs. OFFICE OF THE DCIT (TDS) RANCHI, RANCHI

ITA 125/RAN/2025Status: DisposedITAT Ranchi18 May 2026AY 2019-20205 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, while noting the assessee's non-compliance, granted a final opportunity in the interest of justice and fair play. The matter was restored to the CIT(A) for fresh adjudication, with a cost imposed on the assessee for the delay.

What were the facts?

The assessee failed to deduct tax at source on various payments. Despite opportunities, the assessee did not appear before the CIT(A) or furnish necessary documents, leading to the appeals being disposed of ex-parte. The assessee then appealed to the ITAT, requesting another opportunity.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the CIT(A) after failing to appear and provide documents in earlier proceedings.

Which sections of the Income-tax Act were involved?

Section 133A(2A),Section 201(1),Section 201(1A),Section 271C,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

Per Sonjoy Sarma, Judicial Member:

These appeals filed by the same assessee are directed against the separate orders of the Commissioner of Income Tax (Appeals) (hereinafter referred to as the ‘Ld. CIT(A)’) for the different assessment years, all dated 25.03.2025, passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’). The details of the appeals are as under: - ITA No. 121/Ran/2025 for the assessment year 2017-18 arises out of the assessment order dated 24.03.2022 passed u/s 27

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.

More judgments on Section 133A(2A)

All 46 judgments and leading authorities on Section 133A(2A) →

Recent GST High Court judgments

Search GST case law →