M/S SHAMBHULAL & CO.,SIMDEGA vs. ITO, WARD-2(5), RANCHI
Facts
The assessee filed appeals against the orders of the CIT(A) which had dismissed their appeals for want of prosecution. The assessee contended that they were not given a reasonable opportunity of hearing by the CIT(A). The revenue argued that the assessee was provided sufficient opportunities but failed to appear and furnish details.
Held
The Tribunal observed that the CIT(A) had granted multiple opportunities to the assessee, but they failed to comply. However, considering the undertaking by the assessee's AR to cooperate, the Tribunal restored the appeals to the file of the AO for fresh adjudication, directing the assessee to cooperate and furnish all documents.
Key Issues
Whether the appeals dismissed for want of prosecution by the CIT(A) without affording reasonable opportunity of hearing should be restored to the file of the Assessing Officer.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI
BEFORES/ S/SHRI GEORGE MATHAN, JUDICIAL , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA Nos.309 to 311/RAN/2024 24 Assessment Year Assessment Years: 2014-15, 2016-017 & 2017 017 & 2017-18
M/s.Shambulal& M/s.Shambulal& Co., Co., Main Main Vs. Income Tax Officer, Ward Income Tax Officer, Ward- Road, Simdega Road, Simdega 2(5), Ranchi 2(5), Ranchi PAN/GIR No. .AADFS 6044 D (Appellant (Appellant) .. ( Respondent Respondent)
Assessee by : Shri Devesh Poddar, Adv Devesh Poddar, Adv Revenue by :Shri Khubchand T Pandya, Sr T Pandya, Sr DR Date of Hearing : 12/06/202 2025 Date of Pronouncement :12/06/ /2025
O R D E R Per Bench
These are appeal appeals filed by the assessee against the separate separate orders of the ld CIT(A)-Patna-3 all 3 all dated 22.5.2024 in Appeal No.CIT(A),Ranchi CIT(A),Ranchi/10116/2018- 19, No.CIT(A),Ranchi/10119/2018 19, No.CIT(A),Ranchi/10119/2018-19 and No.CIT(A),Ranchi/10809/2019 19 and No.CIT(A),Ranchi/10809/2019-20, for the assessment year the assessment years 2014-15, 2016-17 & 2017-18, respectively 18, respectively.
Shri Khubchand T Pandya, ld Sr Shri Khubchand T Pandya, ld Sr DR appeared for the revenue and Shri DR appeared for the revenue and Shri Devesh Poddar,ld AR appeared for ld AR appeared for the assessee.
P a g e 1 | 3
ITA Nos.309 to 311/RAN/2024 Assessment Years: 2014-15, 2016-017 & 2017-18
It was submitted by ld AR that the ld CIT(A) has dismissed the appeals of the assessee for want of prosecution without giving reasonable opportunity of hearing to the assessee. Ld AR pleaded that if this Court grants the assessee one more opportunity by restoring these appeals to the file of the learned AO, so that the assessee will be able to substantiate its case before the AO. Therefore, he prayed that the appeal be restored to the file of the learned Assessing Officer.
In reply, ld Sr Departmental Representative on the other hand, the learned D.R. submitted that despite the learned CIT(A) provided sufficient opportunities to the assessee, the assessee did not appear before the learned CIT(A) and not furnished relevant details. He strongly supported the orders passed by the learned CIT(A).
We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the CIT(A) has granted several opportunities to the assessee to substantiate its case but the assessee failed to comply with the notices, ultimately, the orders passed by him are ex-parte orders. Before us, ld AR undertakes that he will cooperate the proceedings and requested to restore the matter to the file of the AO. Therefore, in the interest of justice, the issues are restored to the file of the AO for fresh adjudication after affording adequate opportunity of hearing to the assessee. The assessee is also directed to cooperate in the set aside proceedings before the AO. The assessee is also directed to furnish all the documents with his possession before the AO to substantiate its claim. As the assessee has not responded to the notices of the ld P a g e 2 | 3
ITA Nos.309 to 311/RAN/2024 Assessment Years: 2014-15, 2016-017 & 2017-18
CIT(A), a cost of Rs.10,000/- per appeal is imposed on the assessee to be deposited with Jharkhand Income Tax Bar Association to be paid within 60 days from the date of issue of this order, failing which, the orders passed by ld CIT(A) stand confirmed. It is also directed that the assessee should not seek adjournment without there being a justified reason.
6.. In the result, appeals of the assessee stand partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 12/06/2025.
Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi; Dated 12/06/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant :M/s.Shambulal& Co., Main Road, Simdega 2. The Respondent: Income Tax Officer, Ward- 2(5), Ranchi 3. The CIT(A)-Patna-3 4. Pr.CIT,Ranchi 5. DR, ITAT, 6. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Ranchi
P a g e 3 | 3
