Income Tax Appellate Tribunal - Ranchi
Mahendra Pratap Singh,Hazaribagh vs Ito, Ward-1(1), Hazaribagh on 20 April, 2026
IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND
SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER
ITA No. 478/Ran/2025
(Assessment Year-2013-14)
Mahendra Pratap Singh, I.T.O.,
J.P. lane, Matwari Hazaribagh-825301 Ward-1(1),
(Jharkhand) Vs. Hazaribagh.
PAN No. AQNPS 3639 L
Appellant/ Assessee Respondent/ Revenue
Assessee represented by Shri Devesh Poddar, A.R.
Department represented by Shri Kailash v. Gautam, Sr.DR
Date of hearing 20/04/2026
Date of pronouncement 20/04/2026
ORDER
PER: BENCH
1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2012-13/10388846 dated 27/10/2025 for the A.Y. 2013-14
2. Shri Devesh Poddar, ld AR appeared for the assessee and Shri Kailash V. Gautam, Sr.DR appeared for the revenue.
3. It was submitted by ld AR that the Assessing Officer and the ld CIT(A) have dismissed the appeal of the assessee for want of prosecution without giving reasonable opportunity of hearing to the assessee. Ld AR pleaded that if this Court grants the assessee one more opportunity by restoring this appeal to the file of the Assessing Officer, so that the assessee will be able to substantiate its case before the Assessing Officer. Therefore, he prayed that the appeal be restored to the file of the Assessing Officer. ITA No. 478/Ran/2025
4. In reply, ld. Sr. Departmental Representative on the other hand, submitted that despite the ld. CIT(A) provided sufficient opportunities to the assessee, the assessee did not appear before the ld. CIT(A) and not furnished relevant details. He strongly supported the order passed by the lower authorities.
5. We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that the CIT(A) has granted several opportunities to the assessee to substantiate its case but the assessee failed to comply with the notices, ultimately, the orders passed by him is ex-parte order. Before us, ld AR undertakes that he will cooperate the proceedings and requested to restore the matter to the file of the Assessing Officer. Therefore, in the interest of justice, the issues in the present case are restored to the file of the Assessing Officer for fresh adjudication after affording adequate opportunity of hearing to the assessee. The assessee is also directed to cooperate in the set aside proceedings before the Assessing Officer. The assessee is also directed to furnish all the documents with his possession before the Assessing Officer to substantiate his claim. It is also directed that the assessee should not seek adjournment without there being a justified reason.
6. In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order pronounced in open court on 20/04/2026.
Sd/- Sd/-
(RATNESH NANDAN SAHAY) (GEORGE MATHAN)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ranchi, Dated: 20/04/2026
*Ranjan
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ITA No. 478/Ran/2025
Mahendra Pratap Singh Vs ITO
Copy to:
1. Assessee
2. Revenue
3. CIT
4. DR By order
5. Guard File
Sr. Private Secretary, ITAT, Ranchi
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