ASHOK KUMAR SINGHAL,ADITYAPUR vs. DCIT/ACIT, CIRCLE-1, JAMSHEDPUR
Facts
The assessee filed an appeal against the CIT(A)'s order for AY 2018-19, which was delayed by 133 days. The assessee's counsel sought condonation of delay, explaining it was due to reasons beyond control, and requested an opportunity to provide details that were not furnished to the lower authorities.
Held
The Tribunal condoned the 133-day delay. Recognizing the assessee's non-cooperation and failure to provide substantiating details to both lower authorities, the Tribunal restored all issues to the Assessing Officer for readjudication, ensuring the assessee is granted an adequate opportunity of being heard.
Key Issues
1. Condonation of delay in filing the appeal. 2. Restoration of issues to the AO for readjudication due to assessee's non-cooperation and failure to submit details before lower authorities.
Sections Cited
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Income Tax Appellate Tribunal, “SMC BENCH”, RANCHI
Before: SHRI GEORGE MATHAN
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH HYBRID MODE) आयकर अपील सं./ITA No.313/RAN/2025 (निर्धारण वर्ा / Assessment Year :2018-2019) Ashok Kumar Singhal, Vs. DCIT/ACIT, Circle-1, Singhbhum Steel Enterprises, Jamshedpur Main Road, Jamshedpur स्थायी लेखा सं./PAN No. : ARYPS 3279 A (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) ..
निर्ाारिती की ओर से /Assessee by : Shri Amit Kumar Agarwal, CA राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 27/11/2025 घोषणा की तारीख/Date of Pronouncement : 27/11/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 27.02.2025 for the assessment year 2018-2019. 2. Shri Amit Kumar Agarwal, ld. AR represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue. 3. At the outset, it is found that the appeal of the assessee is delayed by 133 days for which the ld. AR submitted that the delay was beyond the control of the assessee and, prayed that delay may kindly be condoned and the assessee may kindly be given one more opportunity to represent its case before the ld.CIT(A). Ld. Sr. DR has no objection to condone the
2 ITA No.313/Ran/2025 delay. Accordingly, I condone the delay of 133 days in the appeal and the appeal of the assessee is admitted to be disposed off. 4. It was submission that admittedly before the AO the assessee did not provide the details. It was prayer that the issues in this appeal may be restored to the file of the AO and that the assessee would explain transactions before the AO. 5. In reply, the ld. Sr. DR did not raise any serious objection. 6. I have considered the rival submission. As it is noticed that the assessee was non-cooperative before both the authorities below nor provided any details to substantiate his claim, therefore, in the interest of justice, issues in all the three appeals are restored to the file of the AO for readjudication after granting the assessee adequate opportunity of being heard. 7. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 27/11/2025. Sd/- (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 27/11/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलिपि अग्रेपर्ि/Copy of the Order forwarded to : अपीलार्थी / The Appellant- . 1. 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, रधाँची / DR, ITAT, Ranchi 5. आदेशधिुसधर/ BY ORDER, गार्ड फाईल / Guard file. 6. सत्यापपत प्रतत //True Copy// (Senior Private Secretary) आयकर अिीिीय अधर्करण, रधाँची / ITAT, Ranchi
