TATANAGAR AGROTECH PRIVATE LIMITED,JAMSHEDPUR vs. ITO WARD 3(1), JAMSHEDPUR

ITA 495/RAN/2025Status: DisposedITAT Ranchi02 July 2026AY 2011-123 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the issues to the CIT(A) for re-adjudication, directing the CIT(A) to grant the assessee an adequate opportunity of being heard and to examine the admissibility of fresh evidence under Rule 46A.

What were the facts?

The assessee's appeal was filed against an ex parte order from the NFAC. No evidence was produced before the Assessing Officer, leading to the CIT(A) also passing an ex parte order.

What were the issues?

Whether the CIT(A) correctly passed ex parte orders and whether fresh evidence can be admitted without proper justification and verification.

Which sections of the Income-tax Act were involved?

Rule 46A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Akshay Ringasia, CA
For Respondent: Shri Sandipan Khan, Sr. DR
Hearing: 02.07.2026Pronounced: 02.07.2026

Per Bench: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no. CIT(A), Jamshedpur/10089/2018-19 dated 03.05.2024 for the assessment year 2011-12. 2. Shri Akshay Ringasia, CA represented on behalf of the assessee and Shri Sandipan Khan, Sr. DR represented on behalf of the revenue.

3.

A perusal of the facts in the present appeal shows that the orders of the Assessing Officer and also the ld. CIT(A) are ex parte orders. It is to be mentioned here that as no evidences have been produced by the assessee before the Assessing Officer, obviously the ld. CIT(A) would have to consider applicability of provisions of rule 46A. T

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.

Recent GST High Court judgments

Search GST case law →