M/S. INDUSGEAR PRIVATE LIMITED,RANCHI vs. ITO WARD 1(1), RANCHI, RANCHI

ITA 208/RAN/2026Status: DisposedITAT Ranchi30 June 2026AY 2024-20253 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for re-adjudication. The assessee was directed to cooperate in the set-aside proceedings and granted an adequate opportunity of being heard.

What were the facts?

The assessee filed an appeal against an ex parte order passed by the CIT(A) as the assessee failed to provide relevant details before the lower authorities. The ITAT noted that the CIT(A)'s order was ex parte.

What were the issues?

Whether the ex parte order passed by the CIT(A) was justified, and if the assessee was denied a proper opportunity of being 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 Gourav Maloo, CA
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)-1, MUMBAI [hereinafter referred to as the ‘CIT(A)’] in appeal no. ADDL/JCIT(A)-1, MUMBAI/10013/2023-24 dated 26.09.2025 for the assessment year 2024-25. 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. CIT(A) is an ex parte order 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 file of the ld. CIT(A)

The order continues below.

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