MOHAMMAD MATIN,RANCHI vs. COMMISSIONER, RANCHI

ITA 416/RAN/2025Status: DisposedITAT Ranchi26 May 2026AY 2019-204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for fresh adjudication, allowing the assessee an opportunity to present evidence. 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) for non-compliance and failure to produce evidence. The assessee claimed notices were not served and a sale deed was cancelled due to non-receipt of consideration, thus no taxable transfer occurred.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without proper service of notice and opportunity to be heard, and whether a capital gain arose from a disputed sale transaction.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 2(47),Section 282

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 Raj Kumar, 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 24/09/2025 for the Assessment Year (AY) 2019-20. The assessee has raised following grounds of appeal:

"

1.

Notices were never served Ex parte order illegal: The CIT(A) erred in holding that notices were duly served, whereas no notice was ever received through email, or by post at the registered address. Hence the ex-parte dismissal violates section 282 of services of notices generally. My official email id is officesupper445@g

The order continues below.

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