ITAT Ranchi Judgments — January 2025

VIPUL AGARWAL,JAMSHEDPUR vs DCIT,CENTRALCIRCLE,JAMSHEDPUR , BISTUPUR, JAMSHEDPUR

ITA 164/RAN/2023[2014-15]Status: Disposed30 Jan 2025AY 2014-15Withdrawn

The Tribunal noted that the assessee had opted for the Vivad se Vishwas Scheme, making it unnecessary to keep the appeal pending. The matter was dismissed as withdrawn with a liberty to seek restoration if the scheme is not availed.

INCOME TAX OFFICER, WARD-1(1), DHANBAD, DHANBAD vs KALYAN BARLA, DHANBAD

ITA 363/RAN/2024[2016-17]Status: Disposed27 Jan 2025AY 2016-17Dismissed

The Tribunal noted that as per CBDT Circular No. 09/2024, appeals by the Revenue have a monetary limit of Rs. 60,00,000/-. Since the tax effect in this case was below this limit, the appeal was dismissed on the grounds of low tax effect.

GAJANAND BHALOTIA,SONARI vs ACIT, CIRCLE -1 JAMSHEDPUR, C.H AREA

ITA 208/RAN/2023[2014-15]Status: Disposed24 Jan 2025AY 2014-15Withdrawn

The Tribunal observed that the assessee's participation in the Vivad se Vishwas Scheme rendered further proceedings before the Tribunal redundant. The appeal was therefore treated as withdrawn.

VIKRAM MALHOTRA,RANCHI vs COMMISSIONER OF INCOME TAX APPEAL, RANCHI

ITA 133/RAN/2024[2021-22]Status: Disposed16 Jan 2025AY 2021-22Allowed

The Tribunal observed that the NFAC order was ex parte due to non-compliance. While the assessee failed to provide evidence, it could not be definitively concluded that the non-compliance was deliberate or mala fide. The Tribunal decided to set aside the NFAC order and remand the matter for fresh adjudication.

OM PRAKASH JAGGI,EAST SINGHBHUM vs ACIT, CENTRAL CIRCLE, JAMSHEDPUR

ITA 42/RAN/2024[2005-06]Status: Disposed16 Jan 2025AY 2005-06Dismissed

The Tribunal noted that the assessee intended to settle the matter through the Vivad Se Vishwas scheme, and therefore, keeping the appeals pending would serve no purpose. The appeals were treated as withdrawn.

HARISH KUMAR VIG,EAST SINGHBHUM vs ACIT, CENTRAL CIRCLE,, JAMSHEDPUR

ITA 40/RAN/2024[2005-06]Status: Disposed16 Jan 2025AY 2005-06Dismissed

The Tribunal noted that the assessee intended to settle the matter through the Vivad Se Vishwas scheme, and therefore, keeping the appeals pending would serve no purpose. The appeals were treated as withdrawn.

JAWAHAR LAL VIG,EAST SINGHBHUM vs ACIT CENTRAL CIRCLE, JAMSHEDPUR

ITA 41/RAN/2024[2005-06]Status: Disposed16 Jan 2025AY 2005-06Dismissed

The Tribunal noted that the assessee intended to settle the matter through the Vivad Se Vishwas scheme, and therefore, keeping the appeals pending would serve no purpose. The appeals were treated as withdrawn.

MORIAS INFRASTRUCTURE PRIVATE LIMITED,KOLKATA vs PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) PATNA AT RANCHI, RANCHI

ITA 69/RAN/2023[2017-2018]Status: Disposed9 Jan 2025AY 2017-2018Allowed

The Departmental Representative did not object to the withdrawal of the appeal. Consequently, the Tribunal permitted the withdrawal and dismissed the appeal.

GAGANDEEP KAUR NAGI,SONARI vs INCOME TAX OFFICER, JAMSHEDPUR

ITA 45/RAN/2024[2017-2018]Status: Disposed7 Jan 2025AY 2017-2018Remanded

The Tribunal held that the assessment was completed on a summary basis without adequate inquiry, violating principles of natural justice. The appeals officer dismissed the appeal for non-admission based on Section 249(4)(b) of the Act, but this was also contested.