GOUTAM KUMAR HARODIA,DHANBAD vs. ITO, WARD-1(1) , DHANBAD
Facts
The assessee filed an appeal against the CIT(A)'s order for the assessment year 2013-14. It was admitted that the assessee did not provide details to the Assessing Officer (AO) and was non-cooperative before both lower authorities. The assessee requested that the issues be restored to the AO to allow an opportunity to explain transactions.
Held
The Tribunal noted the assessee's non-cooperation before the lower authorities. In the interest of justice, the issues in appeal are restored to the file of the AO for readjudication. The AO is directed to grant the assessee adequate opportunity of being heard to present the necessary details.
Key Issues
Whether the issues should be remanded to the Assessing Officer for fresh adjudication to provide the assessee an opportunity to explain transactions, despite prior non-cooperation.
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.250/RAN/2025 (निर्धारण वर्ा / Assessment Year :2013-2014) Goutam Kumar Harodia, Vs. ITO, Ward-1(1), Dhanbad Opp. Syndicate Bank, Katras Road, Dhanbad Jharkhand-826001 स्थायी लेखा सं./PAN No. :ABNPH 5605 G (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 23.01.2025 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.250/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
