TAIYABA FATIMA,JAMSHEDPUR vs. INCOME TAX OFFICER, WARD 2(1), JAMSHEDPUR

ITA 418/RAN/2025Status: DisposedITAT Ranchi26 May 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the Assessing Officer for fresh adjudication, providing the assessee an adequate opportunity to be 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 that they were not given a reasonable opportunity to be heard.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without a proper opportunity to be heard, and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 56(2)(x),Section 69,Section 271(1)(c),Section 270A,Section 271B

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 Waquasur Rahman, A.R
For Respondent: Shri Kailash Gautam, Addl.CIT-DR
Hearing: 28/04/2026Pronounced: 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 23/09/2025 for the Assessment Year (AY) 2018-19. The assessee has raised following grounds of appeal: "1 That the order passed by the Learned CIT(A) is erroneous, bad in law, bad in facts, and liable to be quashed.

2.

That the Learned CIT(A) has erred in confirming the additions made by the Learned Assessing Officer ("AO") without properly appreciating the facts of the case and the submissions made by the appellant. 3

The order continues below.

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