ANITHA KUMARI MEHATA,GAYA V. DC/AC, CIRCLE, GAYA, GAYA

ITA 487/PAT/2024

AI Insights

This case involves an appeal by Shri Anitha Kumari Mehta against the order of the National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2017-18. The appeal was initially filed late, and the assessee sought condonation for the delay citing medical reasons. The Tribunal found the reasons for the delay to be genuine and admitted the appeal for adjudication. The primary issue in the assessment was related to cash deposits in the assessee's bank account, as she is a dealer in petrol and diesel operating a petrol pump. The Tribunal noted that the assessee had not been able to attend previous hearings or comply with notices due to her illness and thus decided to restore the matter to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474235 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RINKU SINGH
• Assessee Lawyers: ALOK KUMA R

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 487/PAT/2024 (Assessment Year:2017-18) Shri Anitha Kumari Mehta AT-Amwan, Bodh Gaya, Gaya, Gaya, Bihar-824321 Vs. DC/AC, Circle, Gaya Gaya, Gaya, Bihar, (Appellant) (Respondent) PAN No. BABPM5724P Assessee by : Shri Alok Kumar, AR Revenue by : Shri Rinku Singh, DR Date of hearing: 02.03.2025 Date of pronouncement : 12.03.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 15.02.2024 for the AY 2017-18. 02. At the outset, we observed on the basis of record before us that the appeal filed by the assessee is barred by limitation by 99 days for which the condonation petition was filed along with the affidavit, wherein it is stated that due to some medical exigency the assessee was unwell and could not file the appeal within the time limit prescribed under the Act. The ld. DR on the other hand submitted that the assessee has not properly explained the delay in filing the appeal. Page | 2 ITA No.487/PAT/2024 Anitha Kumari Mehata; A.Y. 2017-18 03. After hearing the rival contentions and perusing the materials available on record and the affidavit filed, we find that the delay is for the reasons which are beyond the control of the assessee as the assessee has been seriously unwell and could not file the appeal within the time limit. In our opinion, the reasons cited by the assessee are genuine and bonafide and accordingly, the delay is condoned by admitting the appeal for adjudication. 04. It was brought to our notice by the ld. Counsel for the assessee that in the appellate proceedings, the assessee could not attend the proceedings despite opportunities granted by the ld. CIT (A) as the notices issued were served upon the assessee but due to the illness same could not be replied/complied before the ld. CIT (A). Similarly, on page no.2 para 3, the ld. AO observed that the assessee has failed to furnish the cash book, bills, vouchers and sales and purchases stock register, bills and vouchers of expenses, during the assessment proceeding along with the confirmation of the creditors, etc. We note that the issue in the instant year is of cash deposit into the bank account. We note that the assessee is a dealer of petrol and diesel and is running a petrol pump in the name of Hamara Petrol Pump, Bodhgaya, Amwan, Bodhgaya. We are of the view that the ends of justice could be made if the assessee is given one more opportunity to present her case on merit before the ld. Assessing Officer. Accordingly, we restore the appeal of the ld. AO with a direction to decide the same after affording reasonable opportunity of hearing to the assessee. Similarly, we direct the assessee to comply with the directions/ questionnaires which may be issued by the ld. AO during the assessment proceeding. Consequently, the appeal of the assessee is allowed for statistical purposes. Page | 3 ITA No.487/PAT/2024 Anitha Kumari Mehata; A.Y. 2017-18 05. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 12.03.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 12.03.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna "