USHA AGARWAL,RANCHI vs. ITO WARD 3, RANCHI

ITA 148/RAN/2026Status: DisposedITAT Ranchi30 June 2026AY 2017-20183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the Assessing Officer for re-adjudication. The Assessing Officer was directed to provide the assessee with an adequate opportunity to be heard. The assessee was also directed to cooperate in the set-aside proceedings.

What were the facts?

The assessee filed an appeal against an ex parte order from the CIT(A). Both the Assessing Officer and CIT(A) had passed ex parte orders. The assessee's husband and son had also passed away during the relevant period.

What were the issues?

Whether the ex parte orders passed by the lower authorities were justified, and if the assessee was denied a proper opportunity to be heard.

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 Rajeev Ranjan Mittal, AR
For Respondent: Shri Sandipan Khan, Sr. DR
Hearing: 30.06.2026Pronounced: 30.06.2026

Per Bench: This is an appeal filed by the assessee against the order of the ADDL/JCIT(A) BHOPAL [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A0, Ranchi/10656/2019-20 dated 01.08.2025 for the assessment year 2017-18. 2. Shri Rajeev Ranjan Mittal, AR 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. The assessee’s husband and son also expired during the period. This being so, in the interest of justice, the issues in the appeal are restored to the file of t

The order continues below.

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