RANJIT ANAND,PALAMAU vs. ITO, WARD 3(5), DALTONGANJ

ITA 98/RAN/2026Status: DisposedITAT Ranchi18 June 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) for a decision on merits, allowing the assessee to file an application for condonation of delay. The CIT(A) had dismissed the appeal solely on the ground of delay without adjudicating the merits.

What were the facts?

The assessee made a significant cash deposit in his savings account, and the Assessing Officer initiated reassessment proceedings after the assessee failed to respond to notices. The Assessing Officer passed an ex-parte assessment order. The assessee's appeal before the CIT(A) was dismissed due to a 35-day delay.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal on grounds of delay without considering the merits, and whether the original assessment order was valid due to alleged non-service of notices.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 249(2),Section 250,Section 154,Section 148,Section 142(1),Section 69A,Section 44AD

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Mahesh Mishra, A.R
For Respondent: Shri Shubham Agarwal, Sr.DR
Hearing: 01/06/2026Pronounced: 18/06/2026

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 06/06/2025 for the Assessment Year (AY) 2013-14. The assessee has raised following grounds of appeal:

"

1.

That the Ld. CIT(A) erred in law and on facts in dismissing the appeal (Appeal No. NFAC/2012-13/10145980) as invalid on the ground of alleged delay of 35 days, by erroneously treating it as an appeal against the order u/s 154 dated 18/12/2023, whereas the appeal was actually filed against the assessment order u/s 147 r.w

The order continues below.

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