SHIO SHANKAR PRASAD,RANCHI vs. ITO, WARD-3(1), RANCHI

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ITA 219/RAN/2025Status: DisposedITAT Ranchi26 November 2025Bench: 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.2 pages
AI SummaryPartly Allowed

Facts

The assessee, Shio Shankar Prasad, filed an appeal against the CIT(A)'s order for AY 2013-14. During the proceedings before both the Assessing Officer and the CIT(A), the assessee was non-cooperative and failed to provide necessary details to substantiate their claim, leading to a request for restoration of the matter to the AO.

Held

The Tribunal noted the assessee's non-cooperation and failure to submit details to both lower authorities. In the interest of justice, it restored the issues to the Assessing Officer for readjudication, granting the assessee an adequate opportunity to be heard.

Key Issues

Whether the appeal should be restored to the Assessing Officer for fresh adjudication given the assessee's non-cooperation and failure to provide necessary details before the lower authorities.

Sections Cited

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

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH HYBRID MODE) आयकर अपील सं./ITA No.219/RAN/2025 (निर्धारण वर्ा / Assessment Year :2013-2014) Shio Shankar Prasad, Vs. ITO, Ward-3(1), Ranchi Near Shiv Mandir, Mani Tola, Kali Mandir Road, Doranda, Ranchi स्थायी लेखा सं./PAN No. : AGZPP 4979 J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) ..

निर्ाारिती की ओर से /Assessee by : Shri Devesh Poddar, AR 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. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 11.06.2025 for the assessment year 2013-2014. 2. Shri Devesh Poddar, ld.AR represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue. 3. 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. 4. In reply, the ld. Sr. DR did not raise any serious objection. 5. I have considered the rival submission. As it is noticed that the assessee was non-cooperative before both the authorities below nor

2 ITA No.219/Ran/2025 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. 6. 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 : 1. अपीलार्थी / The Appellant- . 2. प्रत्यर्थी / The Respondent- आयकि आयुक्त(अपील) / The CIT(A), 3. आयकर आयुक्त / CIT 4. 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, रधाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. आदेशधिुसधर/ BY ORDER, सत्यापपत प्रतत //True Copy// (Senior Private Secretary) आयकर अिीिीय अधर्करण, रधाँची / ITAT, Ranchi

SHIO SHANKAR PRASAD,RANCHI vs ITO, WARD-3(1), RANCHI | BharatTax