ASHOK KUMAR MISHRA,DEOGHAR vs. ITO, DEOGHAR

ITA 67/RAN/2026Status: DisposedITAT Ranchi09 June 20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s order was not on merit as the appeal was dismissed for non-compliance. For the interest of justice, the appeal was remitted back to the CIT(A) for fresh consideration after affording the assessee an opportunity to present their case.

What were the facts?

The assessee's assessment was completed at Rs. 99,36,970/-, and penalty proceedings were initiated. The assessee failed to appear or file submissions before the Assessing Officer, resulting in a penalty of Rs. 29,20,144/-. The appeal before the CIT(A) was dismissed for non-prosecution.

What were the issues?

Whether the appeal dismissed for non-prosecution by the CIT(A) should be restored to the file of the CIT(A) for a decision on merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 271(1)(c),Section 274

AI-generated summary — verify with the full judgment below

Before: Shri Pradip Kumar Choubey & Shri Ratnesh Nandan Sahay

Per Pradip Kumar Choubey, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 16.10.2025 of the Office of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 271(1)(c) of the Income Tax Act (hereinafter referred to as the ‘Act’). Assessment Year- 2011-12

2.

The brief facts of the case of the assessee that assessment of the assessee in the present case was completed u/s 144/147 of the Act by assessing total income o

The order continues below.

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