SAI ENGINEERING,ANGUL vs. ITO WARD- 1(3), JAMSHEDPUR
Facts
The assessee appealed against the Addl/JCIT(A) order for AY 2022-23. Despite numerous notices from revenue authorities and the CIT(A), the assessee failed to comply or respond, leading the CIT(A) to adjudicate based on available records. No representative appeared for the assessee before the Tribunal.
Held
The Tribunal, noting the CIT(A)'s efforts to provide opportunities, restored the issues to the CIT(A) for fresh adjudication to ensure substantial justice. The assessee is required to pay Rs. 10,000/- to the Jharkhand Tax Bar Association as costs and is granted liberty to present all necessary documents.
Key Issues
Whether the CIT(A) was justified in adjudicating the appeal on merits due to the assessee's non-compliance to notices, and if fresh adjudication is warranted for substantial justice.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: BEFORE SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAYRATNESH NANDAN SAHAYRATNESH NANDAN SAHAY
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER , JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.153/RAN/2024 Assessment Year : 2022-23 Sai Engineering, Sai Engineering, Vs. Income Tax Officer, Income Tax Officer, Satish Satish Singh, Singh, C/o C/o-Niranjan Ward-1(3), ), Pattnaik, Pattnaik, Plot Plot No. No. 750/1, 750/1, Jamshedpur. Jamshedpur. Simlipada, Simlipada, at/PO/Dist. at/PO/Dist.- Angul, Odissa Angul, Odissa-759112 PAN/GIR No. PAN/GIR No.ACQFS 1006 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri Khubchand T Pandya, Khubchand T Pandya, Sr. DR Date of Hearing : 20/08 08/2025 Date of Pronouncement : 20/08 /08/2025 O R D E R Per: Bench This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld. Addl/JCIT(A)-5, Mumbai 5, Mumbai dated 05/03/2024 in Appeal No. in Appeal No. Addl/JCIT(A)-5 Mumbai/10015/2021 Mumbai/10015/2021-22 for the assessment year 2022- -23.
None appeared appeared on behalf of assessee. Shri Khubchand T Pandya Khubchand T Pandya, ld. Sr DR represented on behalf of the revenue. represented on behalf of the revenue.
The ld. . Sr. DR submitted that various notices were issued by the submitted that various notices were issued by the revenue authorities to the assessee but no compliance was made by the revenue authorities to the assessee but no compliance was made by the revenue authorities to the assessee but no compliance was made by the
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ITA No.153/RAN/2024 Sai Engineering Vs ITO
assessee. The ld. Sr. DR vehemently supported the orders of the AO and the ld. CIT(A).
We have considered the rival submissions. A perusal of the impugned order shows that the ld CIT(A) has given various opportunities to the assessee to represent its case and file all relevant documents in support of the claim which has been mentioned in para 3 of the impugned order. However, the assessee on 27/12/2023 has replied that the notice was not readable. The ld. CIT(A) had issued notices dated 03/01/2024, 30/01/2024 and 21/02/2024 to the assessee and the same were served to the assessee but the assessee has not responded the notices issued by the ld. CIT(A), therefore, ld CIT(A) had no option but to adjudicate the appeal of the assessee on merits on the basis of materials available on record, although the appeal was not maintainable as per law. Before us, none has appeared on behalf of assessee to represent its case. In view of above, in order to render substantial justice, the issues in this appeal are restored to the file of the ld. CIT(A) for fresh adjudication subject to cost of Rs.10,000/- to be paid by the assessee to the Jharkhand Tax Bar Association within one month from the date of this order and receipt of payment be produced before the Assessing Officer. The liberty is granted to the assessee to produce all the relevant documents, evidences and other details as are required to prove his case before the ld. CIT(A).
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ITA No.153/RAN/2024 Sai Engineering Vs ITO
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 20/08/2025.
Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 20/08/2025 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi
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