What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for fresh adjudication. The assessee was granted an adequate opportunity to be heard and directed to cooperate.

The assessee failed to produce necessary documents before the lower authorities. The assessee requested the matter be restored to the CIT(A) to present all relevant documents.

What were the issues?

Whether the assessee should be granted another opportunity to produce documents before the CIT(A) for fresh adjudication.

Santosh Kumar Chourasia, Dhanbad vs DCIT | ITAT Ranchi 2026

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM

For Appellant: Shri Devesh Poddar, Advocate, Shri Ram Chandra Marndi, Sr.DR

For Respondent: Shri Ram Chandra Marndi, Sr.DR

Hearing: 06/01/2026Pronounced: 06/01/2026

Per Bench : This is an appeal filed by the assessee against the order passed by the Id.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 25.02.2025 for the assessment year 2009-2010. 2. It was submitted by the Id AR that the assessee could not able to produce the documents before the authorities below. It was, thus, prayer that the issues may be restored to the file of Id. CIT(A) to decide the issue afresh so that the assessee could be able to provide all the relevant documents to substantiate his claim and shall cooperate in the set aside proceedings.

In reply, Id Sr. 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 facts of the present case and the orders of the lower authorities clearly shows that the assessee had not produced required details as called for by the Id. CIT(A). This being so, in the interest of justice, the issues in this appeal are restored to the file of the Id. CIT(A) for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the Id. CIT(A) 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 06/01/2026. (RATNESH NANDAN SAHAY) लेखा सदस्य / ACCOUNTANT MEMBER (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER राँची Ranchi; दिनांक Dated 06/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रतिलिपि अग्रेषित/Copy of the Order forwarded to : 1. 2. 3. 4. 5. 6. अपीलार्थी / The Appellant-. प्रत्यर्थी / The Respondent- आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT विभागीय प्रतिनिधि, आयकर अपीलीय अधिकरण, राँची / DR, ITAT, Ranchi गार्ड फाईल / Guard file. सत्यापित प्रति //// आदेशानुसार/ BY ORDER, (Senior Private Secretary) आयकर अपीलीय अधिकरण, राँची / ITAT, Ranchi

SANTOSH KUMAR CHOURASIA,DHANBAD vs. DY. COMMISSIONER OF INCOME TAX CIRCLE 2 DHANBAD, DHANBAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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