M/S MUNNA CONSTRUCTION,JAMSHEDPUR vs. DCIT, CIRCLE-1,, JAMSHEDPUR

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ITA 40/RAN/2025Status: DisposedITAT Ranchi17 November 2025AY 2014-15Bench: the Id. CIT(A), though the Id.CIT(A) has issued notices on various dates as mentioned in page 4 of the order, however, the assessee could not furnish the detail to substantiate its claim. Also before the Tribunal, none appeared on behalf of the assessee. This being so, in the interest of justice, the issues in these appeals are restored to the file of Id.AO for readjudication. Liberty is granted to the assessee to challenge all legal issues that it so desires to raise before the Assessing O3 pages

AI SummaryPartly Allowed

Facts

The assessee filed two appeals against the CIT(A)'s orders for assessment years 2014-15 and 2016-17. The reassessment was framed under sections 147 r.w.s. 144B due to the assessee's non-cooperation during assessment proceedings. The assessee also failed to furnish details to the CIT(A) and was unrepresented before the Tribunal.

Held

In the interest of justice, the Tribunal restored the issues in both appeals to the Assessing Officer for readjudication, granting the assessee liberty to challenge all legal issues and adequate opportunity of being heard. The assessee is directed to produce details to prove the genuineness of transactions, with the Assessing Officer having liberty to draw adverse inference for non-cooperation.

Key Issues

1. Adjudication of reassessment issues arising from the assessee's non-cooperation. 2. Verification of transaction genuineness and legal arguments during readjudication after the assessee failed to provide details.

Sections Cited

147, 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RANCHIBENCH”,RANCHI

Hearing: 17/11/2025Pronounced: 17/11/2025

IN THE INCOME TAX APPELLATE TRIBUNAL“RANCHIBENCH”,RANCHI BEFORESHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM (THROUGH HYBRID MODE) आयकरअपीलसं./ITA Nos.40&41/RAN/2025 (Ǔ��ȡ[��[/ Assessment Year :2014-2015 & 2016-2017) M/s Munna Construction Vs. DCIT, Circle-1, 277, Hill View Colony, Jamshedpur P.O. MGM Hospital, Mango, Jamshedpur, Jharkhand ̾ĈĭĒıĕĸù ĭĝŃ./PAN No. :AAHFM 7711 P (\ �Ȣ�ȡ�ȸ/Appellant) (Ĥ×��ȸ/ Respondent) ..

ĮċĊĭŊįēćıकीओरसे/Assessee by : None �ȡ�è��ȧj � ȯ/Revenue by : Shri Sumit Dasgupta, Sr. DR Ǖ��ȡ_�ȧ�ȡ�ȣ�/ Date of Hearing : 17/11/2025 �Ȫ��ȡ�ȧ�ȡ�ȣ�/Date of Pronouncement : 17/11/2025 आदेश/ O R D E R PerGeorge Mathan, JM: These two appeals filed by the assessee are against the separate orders of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, both dated 07.01.2025 for the assessment years2014-2015 & 2016-2017. 2. None represented on behalf of the assessee. Shri Sumit Dasgupta, Sr. DR appeared on behalf of the revenue. 3. A perusal of the assessment order shows that the due to non- cooperation on the part of the assessee during the course of assessment proceedings, the Assessing Officer framed the reassessment u/s.147 r.w.s.144B of the Act. Even before the ld. CIT(A), though the ld.CIT(A) has issued notices on various dates as mentioned in page 4 of the order,

2 ITA No.40&41/Ran/2025 however, the assessee could not furnish the detail to substantiate its claim. Also before the Tribunal, none appeared on behalf of the assessee. This being so, in the interest of justice, the issues in these appeals are restored to the file of ld.AO for readjudication. Liberty is granted to the assessee to challenge all legal issues that it so desires to raise before the Assessing Officer. The assessee shall be deemed to have completed all its legal issues raised before the Assessing Officer, once the reassessment order is passed by the Assessing Officer other than such legal issues which may come up after the assessment order is passed on account of judicial decisions. The assessee shall also produce the details to prove the genuineness of the transactions before the Assessing Officer. With these directions, the issues in boththe appeals are restored to the file of ld. Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard. Should the assessee not cooperate or provide details in the reassessment proceedings, liberty is granted to Assessing Officer to draw adverse inference. 4. In the result, boththe appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 17/11/2025.

Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ĕĸù ĭĝ ĉ˟ Ɋ ĭĮĒø ĝ ĉ˟ / ACCOUNTANT MEMBER / JUDICIAL MEMBER राँचीRanchi; Ǒ��ȡȲ�Dated 17/11/2025 Prakash Kumar Mishra,Sr.P.S.

3 ITA No.40&41/Ran/2025

] �ȯ��ȧĤǓ�ͧ�ͪ�\ Ē ȯͪ��/Copy of the Order forwarded to : \ �Ȣ�ȡ�ȸ/ The Appellant-. 1. Ĥ×��ȸ/ The Respondent- 2. ç Ēø ēç ĒĲƅ (अपील) / The CIT(A), 3. ] ��] �ǕÈ�/ CIT 4. ĮęĐĭúıĒŮĮćĮċĮĊ, आयकरअपीलीयअिधकरण,राँची/ DR, ITAT, Ranchi 5. �ȡ�[�ȡ_�/ Guard file. 6. ×�ȡͪ��ĤǓ�//True Copy// आदेशानुसार/BY ORDER, (Senior Private Secretary) ] ��\ �Ȣ�ȣ�\ ͬ��, राँची/ ITAT, Ranchi