UMESH KUMAR SINGH,RANCHI vs. ITO, WARD - 3 (1), RANCHI
Facts
The assessee failed to produce relevant documents before the lower authorities, which resulted in the CIT(A) dismissing the appeal ex-parte. The assessee's representative sought another opportunity to present their case and documents.
Held
The Tribunal restored the matter to the file of the Assessing Officer for fresh adjudication, providing the assessee an adequate opportunity to be heard and submit documents. This re-adjudication is conditional on the assessee paying a cost of Rs. 10,000/- to the Jharkhand Income Tax Bar Association within sixty days.
Key Issues
Whether the assessee should be granted a further opportunity to produce documents and substantiate their claim when the appeal was dismissed ex-parte by the CIT(A).
Sections Cited
N/A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM
Per Bench : This is an appeal filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 23.10.2024 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.
It was submitted by the ld AR that the assessee could not able to produce the documents before the authorities below. It was, thus, submitted that the matter may be restored to the file of ld. AO to decide the issue afresh so that the assessee could be able to provide all the relevant documents to substantiate his claim.
In reply, ld CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld.
We have considered the rival submissions. A perusal of the order of the ld. CIT(A), it clearly shows that the appeal of the assessee has been dismissed as ex-parte. However, ld. AR requested for one more opportunity to represent its case before the ld. AO to substantiate her case. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.10,000/- (Rupees Ten Thousand only) by the assessee to the Jharkhand Income Tax Bar Association, Ranchi – 834001, within sixty days from the date of this order and receipt of the same would be produced before the ld. AO at the first hearing. The assessee is also directed to cooperate with the ld. AO in the readjudication proceedings, positively.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 10/10/2025. (RATNESH NANDAN SAHAY) (GEORGE MATHAN) लेख सदस्य / ACCOUNTANT MEMBER न्य नयक सदस्य / JUDICIAL MEMBER र ाँची Ranchi; दिनांक Dated 10/10/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिललपप अग्रेपर्ि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- . 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, र ाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //// आदेश िुस र/ BY ORDER, (Senior Private Secretary) आयकर अपीलीय अधिकरण, र ाँची / ITAT, Ranchi
