MD. HABIB ANSARI,GIRIDIH vs. ITO, WARD-3(4), GIRIDIH

ITA 385/RAN/2025Status: DisposedITAT Ranchi26 May 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the Assessing Officer for fresh adjudication after providing the assessee an adequate opportunity of being heard. A cost of Rs. 5,000 was imposed on the assessee for non-cooperation.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) due to non-compliance and failure to provide evidence to the Assessing Officer. The assessee argued for a fresh hearing to present their case and evidence.

What were the issues?

Whether the CIT(A) was justified in confirming the addition under Section 69A without objectively dealing with the evidence, and whether the assessee was denied a reasonable opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 69A,Section 144,Section 250,Section 44AD

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI SONJAY SARMA & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Devesh Poddar, A.R
For Respondent: Shri Kailash Gautam, Addl.CIT-DR
Hearing: 16/04/2026Pronounced: 26/05/2026

PER: RATNESH NANDAN SAHAY, A.M.

1.

This appeal by the assessee is directed against the order of the learned National Faceless Appeal Centre (NFAC), Delhi [in short, the ld. CIT(A)] dated 14/09/2023 for the Assessment Year (AY) 2017-18. The assessee has raised following grounds of appeal:

"

1.

For that on the facts and the circumstances of the case, the Learned Commissioner of Income Tax Appeal relied upon irrelevant facts rendering the order U/S 250 dated 14.09.2023 is visited in law.

2.

For that on the facts and in the circumstances of the case, the Learned CIT Appeal is not justified in law and fact in confirming the addition U/S 69A of t

The order continues below.

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