MAA VINDHYAVASINI ENTERPRISES JV,RANCHI vs. ACIT, CENTRAL CIRCLE

ITA 156/RAN/2026Status: DisposedITAT Ranchi02 July 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeals to the file of the CIT(A) for re-adjudication. The CIT(A) was directed 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 appeals were against ex parte orders passed by the CIT(A). The assessee had not produced evidence before the Assessing Officer, and the CIT(A) was to consider the admission of fresh evidence under Rule 46A.

What were the issues?

Whether fresh evidence can be admitted by the CIT(A) when not produced before the Assessing Officer, and whether the assessee was given adequate opportunity of being heard.

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 M. K. Choudhary, Advocate
For Respondent: Shri Huidrom Robindro Singh, CIT-DR
Hearing: 02.07.2026Pronounced: 02.07.2026

Per Bench: These are the appeals filed by the assessee against the separate orders of the CIT(A)-3, Patna [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Patna-3/10074/2021-22 & CIT(A), Patna- 3/10537/2019-20 dated 12.12.2025 for the assessment year 2022-23 & 2020-21. 2. Shri M. K. Choudhary, Advocate represented on behalf of the assessee and Shri Huidrom Robindro Singh, CIT-DR represented on behal

The order continues below.

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