PRITPAL SINGH,JAMSHEDPUR vs. ITO WARD 2(1), JAMSHEDPUR, JAMSHEDPUR

ITA 87/RAN/2026Status: DisposedITAT Ranchi09 June 2026AY 2020-217 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the AO passed an ex-parte order and the CIT(A)'s order was not well-explained. Therefore, the appeals were restored to the AO for fresh consideration after providing the assessee an opportunity to be heard.

What were the facts?

The assessee, engaged in real estate, did not file an income tax return for AY 2020-21 despite substantial bank credits. The Assessing Officer (AO) reopened the case, estimated income at 20% of bank credits, and made an addition. The CIT(A) partly allowed the appeal by reducing the profit rate to 15%.

What were the issues?

Whether the AO and CIT(A) properly adjudicated the case on merits when the assessee failed to provide responses, and if the matter should be remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 144,Section 271B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, Ranchi

Before: Shri Pradip Kumar Choubey & Shri Ratnesh Nandan Sahay

Per Pradip Kumar Choubey, Judicial Member:

The present appeals have been preferred by the assessee against the order dated 22.12.2025 of the Office of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 147r.w.s.144 and 271B of the Income Tax Act (hereinafter referred to as the ‘Act’).

ITA No.87 & 88/RAN/2026 Assessment Year- 2020-21 ITA No- 87

2.

The brief facts of the case of the assessee is that th

The order continues below.

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