MINTU LAL,RANCHI vs. ITO, WARD-2(5), RANCHI
Facts
The assessee filed an appeal against the CIT(A)'s order for AY 2017-18. During the proceedings, the assessee was non-cooperative, failing to respond to notices from the CIT(A) and not furnishing details regarding his claim to the Assessing Officer.
Held
Given the assessee's non-cooperation and lack of substantiated details, the Tribunal decided to restore the issues to the file of the Assessing Officer for readjudication. The AO is directed to provide the assessee with an adequate opportunity of being heard.
Key Issues
The key issue was the assessee's non-cooperation in responding to notices and substantiating claims before both the CIT(A) and the Assessing Officer, leading to a need for de novo adjudication.
Sections Cited
AI-generated summary — verify with the full judgment below
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.216/RAN/2025 (निर्धारण वर्ा / Assessment Year :2017-2018) Mintu Lal, Vs. ITO, Ward-2(5), Ranchi Shop No.T-78, Krishi Bazar, Pandra, Ratu Road, Ranchi, Jharkhand-834005 स्थायी लेखा सं./PAN No. :ABQPL 3714 M (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 : 26/11/2025 घोषणा की तारीख/Date of Pronouncement : 26/11/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. Addl./JCIT(A)-3, Bengaluru, dated 25.07.2024 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. A perusal of the order of the ld. CIT(A), it is seen that the assessee had not responded to the notices issued by the ld.CIT(A). The assessee also could not furnish the details in regard to his claim before the Assessing Officer. 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
2 ITA No.216/Ran/2025 file of the AO for readjudication after granting the assessee adequate opportunity of being heard. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 26/11/2025. Sd/- (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 26/11/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलिपि अग्रेपर्ि/Copy of the Order forwarded to : अपीलार्थी / The Appellant- . 1. 2. प्रत्यर्थी / The Respondent- आयकि आयुक्त(अपील) / The CIT(A), 3. 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