BALI RAM SAHU,RANCHI vs. DCIT/ACIT, CENTRAL REVENUE BUILDING

ITA 105/RAN/2025Status: DisposedITAT Ranchi21 April 2026AY 2017-183 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the issues in both appeals to the file of the Assessing Officer for fresh adjudication after providing the assessee an adequate opportunity of being heard. A cost of Rs. 10,000 per appeal was imposed on the assessee for non-cooperation.

What were the facts?

The assessee's appeals were dismissed ex-parte by the Assessing Officer and CIT(A) without providing a reasonable opportunity for hearing. The assessee failed to produce relevant documents and evidence before the authorities.

What were the issues?

Whether the assessee was denied a reasonable opportunity of hearing by the lower authorities. Whether the appeals should be restored to the Assessing Officer for fresh adjudication.

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 Sharwan Kumar Jha, A.R
For Respondent: Shri Kailash V. Gautam, Sr.DR
Hearing: 21/04/2026Pronounced: 21/04/2026

PER: BENCH

1.

These are the appeals filed by the assessee against the separate orders of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2015-16/10312084 dated 24/02/2025 and in Appeal No. CIT(A), Ranchi/10814/2019-20 dated 24/02/2025 for the A.Y. 2016-17 and 2017-18 respectively.

2.

Shri Sharwan Kumar Jha, ld AR appeared for the assessee and Shri Kailash V. Gautam, Sr.DR appeared for the revenue.

3.

It was submitted by the ld. AR that the Assessing Officer and the ld. CIT(A) have dismissed the appeal of the assessee ex-parte without providing reasonable opportunity of hearing to the assessee. It was the prayer

The order continues below.

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