HEMLAL MURMU HUF,RANCHI vs. ITO WARD 1(4), ITO MAIN ROAD

ITA 342/RAN/2025Status: DisposedITAT Ranchi21 April 2026AY 2016-172 pages
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What did the Tribunal hold?

The Tribunal held that the assessee was not granted sufficient time (only 2-7 days) for compliance, violating principles of natural justice. Therefore, the issues were restored to the Assessing Officer for readjudication.

What were the facts?

The assessee, Hemlal Murmu HUF, appealed against orders for AY 2015-16 and 2016-17. The primary contention was that the Assessing Officer did not provide an adequate opportunity for the assessee to present their case.

What were the issues?

Whether the assessee was denied natural justice due to inadequate opportunity and time granted by the Assessing Officer for compliance and representation.

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 Arpit Jain, A.R
For Respondent: Shri Kailash V. Gautam, Sr.DR
Hearing: 21/04/2026Pronounced: 21/04/2026

PER: BENCH

1.

Both are the appeals filed by the assessee against the separate orders of the ld. Addl/JCIT(A)-4, Mumbai both dated 31/07/2025 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 Arpit Jain, 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.

In the grounds of appeal raised by the assessee, the issue mainly is that the assessee has not been granted adequate opportunity to represent his case before the Assessing Officer. The

The order continues below.

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