SOMEN MANDAL,CHALIYAMA vs. ITO WARD, CHAIBASA

ITA 155/RAN/2026Status: DisposedITAT Ranchi30 June 2026AY 2018-192 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the PCIT for re-adjudication. The PCIT was directed to grant the assessee an adequate opportunity of being heard and the assessee was directed to cooperate in the proceedings.

What were the facts?

The assessee filed an appeal against an ex parte revision order passed by the Principal Commissioner of Income Tax (PCIT) under Section 263 of the Income Tax Act for the assessment year 2018-19. The PCIT's order was passed without providing the assessee with an adequate opportunity to be heard.

What were the issues?

Whether the PCIT's revision order passed ex parte was valid. Whether the assessee was denied a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 263

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 Shrawan Jha, 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 Principal Commissioner of Income Tax [hereinafter referred to as the ‘PCIT’] dated 25.03.2025 exercising his revision juri iction u/s 263 of the Act for the assessment year 2018-19. 2. Shri Gourav Maloo, 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 order of the ld. PCIT passed u/s 263 is an ex parte order. This being so, in the interest of justice, the issues in the appeal are restored to the file of the ld. PCIT for re-adjudication after granting adequate opportunity of being heard t

The order continues below.

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