KOELIA MUKHERJEE,JHARKHAND vs. INCOME TAX OFFICER, CHAIBASA

ITA 494/RAN/2025Status: DisposedITAT Ranchi12 May 2026AY 2021-223 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal observed that both the assessment and appellate orders were passed ex-parte due to the assessee's non-compliance. In the interest of justice, the matter was restored to the AO for fresh adjudication, with a direction to provide the assessee with an adequate opportunity to be heard. A cost of Rs. 5,000 was imposed on the assessee for non-compliance.

What were the facts?

The assessee, an employee of Indian Railways, failed to respond to notices issued by the Assessing Officer (AO) for the assessment year 2021-22. Consequently, the AO completed the assessment ex-parte, making significant additions to the assessee's income. The CIT(A) also passed an ex-parte order sustaining these additions.

What were the issues?

Whether the ex-parte assessment and appellate orders passed due to assessee's non-compliance should be set aside to provide an opportunity for proper adjudication.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 142(1),Section 147,Section 144,Section 144B,Section 69A,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:

This appeal filed by the assessee is directed against the order dated 27.10.2025 of the NFAC, Delhi [hereinafter referred to as the ‘Ld. CIT(A)’] passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2021-22. 2. Brief facts of the case are that the assessee is an employee working with Indian Railways. The assessee filed a return of income for the assessment year 2021-22 declaring income of Rs. 5,76,820/-. The case of the assessee was se

The order continues below.

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