SANTOSH KUMAR CHOUDHARY,RANCHI vs. DCIT/ACIT, CIRCLE-1, RANCHI
What did the Tribunal hold?
The Tribunal restored the issues in both appeals to the file of the CIT(A) for fresh adjudication. The assessee was directed to cooperate and submit all required documents and evidence.
What were the facts?
The assessee's appeals for AY 2013-14 and 2014-15 were dismissed by the CIT(A) without sufficient opportunity for the assessee to present evidence. The assessee argued that they did not produce sufficient evidence and requested the matter be restored to the CIT(A) for a fresh decision.
What were the issues?
Whether the reassessment proceedings were illegal and whether the CIT(A) erred in dismissing the appeals without providing sufficient opportunity for the assessee to present evidence.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI SONJAY SARMA & SHRI RATNESH NANDAN SAHAY
PER: RATNESH NANDAN SAHAY, A.M.
These are the appeals by the assessee are directed against the separate orders of the learned National Faceless Appeal Centre (NFAC), Delhi [in short, the ld. CIT(A)] dated 22/09/2025 and 30/09/2025 for the Assessment Year (AY) 2013-14 and 2014-15 respectively. Both these appeals have common facts and grounds, therefore, with the consent of parties, both are clubbed and heard together and are decided by this common order. The assessee in ITA No. 402/Ran/2025 for the A.Y. 2013-14 has raised following grounds of appeal:
"
That the reassessment u/s
The order continues below.
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