CHHABI SAHA,JAMSHEDPUR vs. ITO WARD 1 (1) JAMSHEDPUR, JAMSHEDPUR
Facts
The assessee filed an appeal against the CIT(A)'s order for AY 2017-18 concerning a flat booked in 2013 for Rs. 21 lakhs and registered in AY 2017-18. The assessee submitted that they did not provide details to the AO previously due to non-receipt of notices and requested the issues be restored to the AO's file for explanation of transactions.
Held
The Tribunal noted that while the transactions dated back to 2013, the registration occurred in AY 2017-18, and the assessee had failed to provide details to the AO. In the interest of justice, the Tribunal restored the issues to the file of the AO for readjudication, granting the assessee an adequate opportunity to be heard.
Key Issues
Whether the issues related to the assessee's flat transactions, where details were not submitted to the AO due to alleged non-receipt of notices, should be restored to the AO for readjudication.
Sections Cited
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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.202/RAN/2025 (निर्धारण वर्ा / Assessment Year :2017-2018) Chhabi Saha, Vs. ITO Ward-1(1), Anil Sur Path Rakhal Kadma, Jamshedpur Jamshedpur स्थायी लेखा सं./PAN No. : ESLPS 1492 F (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) ..
निर्ाारिती की ओर से /Assessee by : Shri Vinay Kumar Jalan, AR राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 24/11/2025 घोषणा की तारीख/Date of Pronouncement : 24/11/2025 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 26.06.2024 for the assessment year 2017-2018. 2. Shri Vinay Jalan, ld.AR appeared on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue. 3. It was submission that the assessee had booked a flat in the year 2013 for Rs.21,00,000/-. The flat is registered in the name of assessee during the A.Y 2017-18. It was submission that admittedly before the AO the assessee did not provide the details because the assessee had not received the notices. 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 ITA No.202/Ran/2025 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 has certain kind of transactions is of 2013, though the registration has been done in the assessment year 2017-2018. As the assessee has not provided the details before the AO, 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 24/11/2025. Sd/- (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 24/11/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलिपि अग्रेपर्ि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- . प्रत्यर्थी / The Respondent- 2. 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 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
