PATEL SEVA SANGH,BOKARO STEEL CITY vs. ASSISTANT COMMISSIONER OF INCOME TAX (NATIONAL E-ASSESSMENT CENTRE), RANCHI

ITA 486/RAN/2024Status: DisposedITAT Ranchi29 January 2026AY 2018-2019Bench: SHRI SONJOY SARMA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee could not avail the opportunities to present its case before the lower authorities. Therefore, the matter was restored to the Assessing Officer for fresh adjudication, allowing the assessee a reasonable opportunity to be heard and provide supporting documents.

What were the facts?

The assessee, a trust, failed to comply with notices issued by the Assessing Officer during a scrutiny assessment for AY 2018-19. Consequently, the assessment was made ex parte under Section 144, with an addition of ₹ 80,48,980/-. The CIT(A) dismissed the assessee's appeal for failing to substantiate its case.

What were the issues?

Whether the ex parte assessment order and additions made by the AO were justified, considering the assessee's inability to respond due to the COVID-19 pandemic and internal disputes.

Which sections of the Income-tax Act were involved?

Section 144,Section 143(2),Section 142(1),Section 44AB,Section 56

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI SONJOY SARMA & SHRI RATNESH NANDAN SAHAY

For Respondent: Shri Khubchand T. Pandya, Sr.DR
Hearing: 13/11/2025Pronounced: 29/01/2026

PER: RATNESH NANDAN SAHAY, A.M.

1.

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi/learned Commissioner of Income Tax (Appeals), [in short, the ld. CIT(A)] dated 14/10/2024 for the Assessment Year (AY) 2018-19. The assessee has raised following grounds of appeal: "1 That The Learned Commissioner of Income Tax. (Appeals) has erred in confirming the addition made by the Assessing Officer (AO) u/s 144 of Income Tax Act 1961, falling to consider the peculiar facts and circumstances surrounding the assessment for the Assessment Year 2018-19, which was the first year of implementation of the Faceless Assessment Scheme and ther

The order continues below.

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