KIRTIMAN SINGH,RANCHI vs. ACIT, C. C.-2, RANCHI
Facts
The assessee, Kirtiman Singh, filed three appeals against separate CIT(A) orders for AYs 2013-14, 2014-15, and 2015-16, which were delayed by 393 days each. The delay was condoned due to sufficient reasons provided by the assessee and no objection from the Sr. DR. The assessee had previously been non-cooperative with the AO and CIT(A) and failed to provide necessary details.
Held
The Tribunal restored the issues in all three appeals to the file of the Assessing Officer for re-adjudication, considering the assessee's non-cooperation and failure to provide details to lower authorities. The AO is directed to grant the assessee an adequate opportunity of being heard to explain the transactions.
Key Issues
Condonation of delay in filing appeals; restoration of issues to AO due to assessee's non-cooperation and failure to furnish details to substantiate claims.
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 Nos.292, 293 & 294/RAN/2025 (निर्धारण वर्ा / Assessment Year :2013-14, 2014-15 & 2015-16) Kirtiman Singh, Vs. ACIT, Central Circle-2, 357/A, professor Colony, Ranchi Karam Toli, Ranchi-834008 Jharkhand स्थायी लेखा सं./PAN No. : AWMPS 5592 F (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 These three appeals are filed by the assessee against the separate orders of the ld. CIT(A), Patna-3, all dated 22.05.2024 for the assessment years 2013-2014, 2014-2015 & 2015-2016. 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. At the outset, it is found that the appeals of the assessee are delayed by 393 days each for which the assessee has filed an affidavit stating therein sufficient reason for condonation of delay which are not found to be false. Ld. Sr. DR has no objection to condone the delay. Accordingly, I condone the delay of 393 days each in the respective appeals and all the three appeals are admitted to be disposed off.
2 ITA Nos.292-294/Ran/2025 4. 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. 5. In reply, the ld. Sr. DR did not raise any serious objection. 6. I have considered the rival submission. 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 all the three appeals are restored to the file of the AO for readjudication after granting the assessee adequate opportunity of being heard. 7. In the result, all the three appeals of the assessee are 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- 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
