ITAT Ranchi Judgments — January 2021

The Tribunal held that an ex-parte dismissal for non-prosecution is not permissible. The order of the CIT(A) was set aside for fresh adjudication.

The Tribunal held that the land in question was agricultural land based on revenue records and its classification as 'Don' land. The presence of a residential bungalow on a small portion of the large acreage did not convert the entire land into a non-agricultural asset.

The Tribunal set aside the appeal to the file of the Assessing Officer due to violations of the principles of natural justice. The Assessing Officer was directed to provide adequate opportunity to the assessee and dispose of the case afresh.