NIRANJAN SHARMA,RANCHI vs. ACIT, CIRCLE-1, RANCHI

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ITA 259/RAN/2024Status: DisposedITAT Ranchi10 June 2025AY 2014-15Bench: the Id CIT(A) for disposal of the appeal. 4. In reply, Id Sr DR supported supported the the orders orders of of the the AO AO and and I Id CIT(A). 5. We have considered the submissions. A perusal of the order of Id CIT(A) shows that various notices were issued for hearing of the appeal to the assessee and the assessee has not complied with the same. Before us, Id AR submit that no notice were served upon the assessee as the email address of the previous Id AR was given who was dealing with 5 pages

AI SummaryPartly Allowed

Facts

The assessee's appeal was dismissed ex-parte by the CIT(A) for non-prosecution, with the assessee claiming no notice was served. The assessee's AR undertook to appear before the CIT(A) if the matter was restored. The ITAT noted that while the CIT(A)'s order indicated notices were issued, in the interest of justice, an opportunity should be given.

Held

The Tribunal restored the issues in the appeal to the file of the CIT(A) for readjudication. The assessee was directed to provide a fresh email address for communication and to cooperate in the set-aside proceedings by providing necessary evidence.

Key Issues

Whether the CIT(A) was justified in dismissing the appeal ex-parte for non-prosecution without proper service of notice. Restoration of the appeal for readjudication.

Sections Cited

IT Act

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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

For Appellant: Shri V.K.Jalan AR

For Respondent: Shri Khubchand T Pandya, ld hri Khubchand T Pandya, ld Sr DR

Hearing: 10/06/202Pronounced: 10/06

Thios is an appeal filed by the assessee against the order of the ld CIT(A), Thios is an appeal filed by the assessee against the order of the ld CIT(A), Thios is an appeal filed by the assessee against the order of the ld CIT(A), NFAC DATED 25.9.2023 in Appeal No.CIT(A), Ranchi/10147/2017 NFAC DATED 25.9.2023 in Appeal No.CIT(A), Ranchi/10147/2017 NFAC DATED 25.9.2023 in Appeal No.CIT(A), Ranchi/10147/2017-18 for the assessment year 2014 year 2014-15

Shri V.K.Jalan, ld AR appeared for the assessee and Shri Kbubchand T hri V.K.Jalan, ld AR appeared for the assessee and Shri Kbubchand T hri V.K.Jalan, ld AR appeared for the assessee and Shri Kbubchand T Pandya, ld SR DR appeared for the revenue DR appeared for the revenue.

P a g e 1 | 3 Assessment Year : 2017-18

It was submitted by ld AR that the ld CIT(A) has dismissed the appeal exparte for non-prosecution of the assesse. It was the submission that no notice was sent to the assessee for fixing the date of hearing. It was also the submission that if the matter is restored back to the file of the ld CIT(A), he undertakes to appear before the ld CIT(A) for disposal of the appeal.

In reply, ld Sr DR supported the orders of the AO and ld CIT(A).

We have considered the submissions. A perusal of the order of ld CIT(A) shows that various notices were issued for hearing of the appeal to the assessee and the assessee has not complied with the same. Before us, ld AR submit that no notice were served upon the assessee as the email address of the previous ld AR was given who was dealing with the tax matter of the assessee. Be that it may, in the interest of justice, we deem it proper to provide another opportunity to the assessee to represent his case before the ld CIT(A). Accordingly, the issues in this appeal are restored to the file of the ld CIT(A) for readjudication. The assessee shall file communication to the ld CIT(A) providing the fresh e-mail for sending the notices. It is also directed that the assessee should cooperative in the set aside proceedings before the ld CIT(A) by providing necessary evidences in support of the claim.