SHIV JYOTI ENTERPRISES,DHANBAD vs. ASSESSMENT UNIT, NEW DELHI

ITA 125/RAN/2026Status: DisposedITAT Ranchi30 June 2026AY 2023-243 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the Assessing Officer for re-adjudication. The assessee was directed to cooperate and be given an adequate opportunity of being heard.

What were the facts?

The assessee filed an appeal against an ex parte order from the NFAC. Both the Assessing Officer and the CIT(A) had passed ex parte orders as the assessee failed to provide relevant details.

What were the issues?

Whether the ex parte orders passed by the lower authorities were justified, and if the assessee should be given another opportunity to present their case.

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 Biswanath Sarkar, AR
For Respondent: Shri Huidrom Robindro Singh, CIT- DR
Hearing: 30.06.2026Pronounced: 30.06.2026

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. NFAC/2022-23/10494898 dated 17.10.2025 for the assessment year 2023-24. 2. Shri Biswanath Sarkar, AR represented on behalf of the assessee and Shri Huidrom Robindro Singh, CIT- 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 and the assessee failed to provide relevant details before the lower authorities. This being so, in the interest of justice, the issues in the appeal are restored to the fil

The order continues below.

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