SRI JITU GOPE,DHANBAD vs. I T O, DHANBAD

ITA 88/RAN/2025Status: DisposedITAT Ranchi22 April 2026AY 2015-20162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matters to the file of the Assessing Officer for fresh adjudication. The assessee was granted liberty to produce all necessary evidence to substantiate their case.

What were the facts?

The assessee filed appeals before the ITAT with a delay, which was condoned. The assessee admitted not having produced all land deeds and evidence before the Assessing Officer.

What were the issues?

Whether the appeals should be restored to the Assessing Officer for fresh adjudication to allow the assessee to produce all evidence.

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 Rama Shankar Singh, 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 16/01/2025 for the A.Y. 2015-16 and 2016-17 respectively. Both these appeals relate to the common issues, therefore, they are being disposed off by this common order.

2.

Shri Rama Shankar Singh, 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.

The appeals of the assessee are delayed by 07. In this regard, the assessee has filed an application for condonation of delay stating therein sufficient reasons for delay in filing the appea

The order continues below.

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