MINTU LAL,RANCHI vs. ITO, WARD-2(5), RANCHI

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ITA 216/RAN/2025Status: DisposedITAT Ranchi26 November 2025Bench: SHRI GEORGE MATHAN (Judicial Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC BENCH”, RANCHI

Before: SHRI GEORGE MATHAN

Hearing: 26/11/2025Pronounced: 26/11/2025

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

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