RAJESH KUMAR GUPTA,GARHWA vs. ITO, WARD-3(5), DALTONGANJ

ITA 501/RAN/2025Status: DisposedITAT Ranchi22 April 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals before the CIT(A) and restored the matters for adjudication on merits. The assessee was directed to cooperate and provide necessary documents.

What were the facts?

The assessee's appeals before the CIT(A) were dismissed due to a significant delay without condonation. The Assessing Officer had also passed an ex parte assessment order.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals without condoning the delay and considering the merits, and whether the ex parte assessment order was valid.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri M.K. Chowdhary, A.R
For Respondent: Shri Kailash V. Gautam, Sr.DR
Hearing: 22/04/2026Pronounced: 22/04/2026

PER: BENCH

1.

Both are the appeals filed by the assessee against the separate orders of the ld. CIT(A), NFAC, Delhi both dated 21/11/2025 for the A.Y. 2013-14. ITA 500/Ran/2025 is the quantum appeal and ITA No. 501/Ran/2025 is the penalty appeal, therefore, they are being disposed off by this common order.

2.

Shri M.K. Chowdhary, ld. A.R. is represented on behalf of the assessee and Shri Kailash V. Gautam, ld. Sr.DR is represented on behalf of the revenue.

3.

At the time of hearing before us, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeals of the assessee without condoning the delay of 1011 days and 1019

The order continues below.

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