SAIL EMPLOYEES COOPERATIVE HOUSING SOCIETY,RANCHI vs. DCIT, CIRCLE-1, RANCHI

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ITA 318/RAN/2025Status: DisposedITAT Ranchi16 April 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, noting the assessee's persistent non-compliance, restored the matter to the CIT(A) for a fresh examination after providing an opportunity of being heard. A cost of Rs. 5,000 was imposed on the assessee.

What were the facts?

The assessee failed to file its return of income for AY 2014-15 despite substantial property transactions. The Assessing Officer completed the assessment ex-parte. The CIT(A) partly allowed the assessee's appeal.

What were the issues?

Whether the assessment completed ex-parte due to non-compliance is sustainable. The need to provide a fair opportunity to the assessee for presenting their case.

Which sections of the Income-tax Act were involved?

Section 139,Section 148,Section 142(1),Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, – RANCHI BENCH

Before: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay

IN THE INCOME TAX APPELLATE TRIBUNAL – RANCHI BENCH VIRTUAL BENCH AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member ITA No.318/RAN/2025 Assessment Year: 2014-15 Sail Employees Cooperative Housing Society………………………...Appellant Sunaina Khaitan, Savitri Enclave Karamtoli, Ranchi, Jharkhand-834001 [PAN: AAHAS8163J] vs. DCIT, Cirlce-1, Ranchi………….………………………..……...…..…..Respondent Jharkhand-834001 Appearances by: None, appeared on behalf of the Appellant. Md. Shadab Ahmed, CIT, DR, appeared on behalf of the Respondent. Date of concluding the hearing : April 13, 2026 Date of pronouncing the order : April 16, 2026 ORDER Per Sonjoy Sarma, Judicial Member: This appeal filed by the assessee is directed against the order dated 11.07.2025 of the NFAC, Delhi [‘CIT(A)’] passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2014-15. 2. Brief facts of the case are that, assessee did not file its return of income for the assessment year 2014-15 as required u/s 139 of the Act. Subsequently, information was received by the department that the assessee had entered into transaction involving sale of immovable property aggregating of Rs.39,39,72,325/- comprising of two properties sold at Rs.31,04,28,281/- & 08,35,44,044/- respectively. Based on such information notice u/s 148 of the Act was issued calling upon the assessee to file its return of income, however, there was no compliance

ITA No.318/Ran/2025 Sail Employees Cooperative Housing Society from the assessee. Thereafter, notice u/s 142(1) was also issued but the assessee again failed to respond. In view of the persistent non-compliance, the Assessing Officer completed the assessment ex-parte u/s 147 r.w.s 144 and 144B of the Act, determining the total long term capital gain of Rs.39,39,72,325/-

3.

Dissatisfied with the above order, assessee preferred an appeal before the Ld. CIT(A) where the appeal of the assessee was partly allowed, by allowing certain benefits towards cost of acquisition and accordingly appeal of the assessee was partly allowed before the Ld. CIT(A).

4.

Still aggrieved by the above order, assessee is in appeal before this Tribunal. Despite repeated notices issued by the Registry, none appeared on behalf of the assessee, nor were any submissions filed, therefore, appeal is being adjudicated ex-parte qua the assessee with the assistance of the Ld. DR and based on material available on record, we have heard the Ld. DR and perused the material available on record, it is evident that assessee failed to file return of income despite substantial property transaction during the year, there was complete non-compliance before the Assessing Officer, during the Assessing proceeding even before the Ld. CIT(A), the assessee did not appear or furnish necessary details as asked for. The conduct of the assessee clearly reflected none compliance attitude and failure to discharge statutory obligations. However, considering the principles of natural justice and fair play and keeping view that certain relief has also been granted by the Ld. CIT(A), we deem it appropriate to grant one more opportunity to the assessee. Accordingly, the matter is restored to the file of the Ld. CIT(A) with a direction to examine the issues afresh after providing reasonable opportunity of being heard to the assessee. The assessee is directed to fully cooperate and furnish all necessary

ITA No.318/Ran/2025 Sail Employees Cooperative Housing Society documents in support of the claim without any further default. We considering the persistent non-compliance and lack of diligence on the part of assessee, we impose a cost of Rs.5,000/-. The assessee is directed to deposit the said amount with the Income Tax Department and furnish a proof of payment before the Ld. CIT(A). The CIT(A) shall pass a fresh order in accordance with law after considering the evidences if any filed by the assessee.

5.

In the result, appeal of the assessee is allowed for statistical purposes.

Kolkata, the 16th April, 2026.

Sd/- Sd/- [Ratnesh Nandan Sahay] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 16.04.2026. DP, PS

Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches

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