SURAJ LAL SINGH,HYDERABAD vs. INCOME TAX OFFICER, WARD 2(1), JAMSHEDPUR, JAMSHEDPUR
Facts
The assessee filed an appeal against the order of the Addl/JCIT(A) for the assessment year 2017-18. During the tribunal proceedings, the assessee was unrepresented and had previously been non-cooperative before both the lower authorities, failing to provide details to substantiate their claim.
Held
In the interest of justice, the tribunal decided to restore the issues in the appeal to the file of the Assessing Officer for readjudication. The AO is directed to grant the assessee an adequate opportunity of being heard.
Key Issues
Whether the issues in an appeal, where the assessee has been non-cooperative and failed to provide details before lower authorities, should be restored to the AO for fresh adjudication.
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.72/RAN/2025 (निर्धारण वर्ा / Assessment Year :2017-2018) Suraj Lal Singh, Vs. ITO Ward-2(1), 8-7-94/D/98, 99/102, Venkata Jamshedpur Sai Residency, Dwarkanagar Colony, Hasthinapur, Saroornagar, Hyderabad, Telengana-500079 स्थायी लेखा सं./PAN No. : AFWPS 5251 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : None 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. Addl/JCIT(A), Varanasi, dated 11.03.2025 for the assessment year 2017- 2018. 2. None represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue. 3. I have considered the submission of the ld.Sr. DR and perused the orders of the authorities below. 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 this appeal are restored to the file of the AO for readjudication after granting the assessee adequate opportunity of being heard.
2 ITA No.72/Ran/2025 4. 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. प्रत्यर्थी / The Respondent- 2. 3. आयकि आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, रधाँची / DR, ITAT, Ranchi 5. गार्ड फाईल / Guard file. 6. आदेशधिुसधर/ BY ORDER, सत्यापपत प्रतत //True Copy// (Senior Private Secretary) आयकर अिीिीय अधर्करण, रधाँची / ITAT, Ranchi
