ANUJ KUMAR,NALANDA V. ITO, WARD- 2 (3), BIHARSHARIF

ITA 418/PAT/2025

AI Insights

The case involves appeals by Anuj Kumar against the orders of the National Faceless Appeal Centre, Delhi, for the assessment years 2011-12 and 2012-13. The appeals were initially barred by limitation by 742 days. The counsel for the assessee provided explanations for the delay, which were accepted as bona fide by the Tribunal, leading to the condonation of the delay. The main contention was that the original orders were passed ex-parte by the Assessing Officer and the assessee did not have a proper opportunity to represent his case before the CIT (A). Both parties agreed that the matter should be restored to the CIT (A) for a decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789056 (ITAT-PATNA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 10-09-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KR. SINGAL
• Assessee Lawyers: D. V. PATHY
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM ITA Nos. 417 & 418/PAT/2025 (Assessment Years: 2011-12 & 2012-13) Anuj Kumar S/o Rajendra Pandit, Bhaisasoor, near Telephone Exchange, Biharsharif, Nalanda, patna- 803101, Bihar Vs. ITO, Ward 2(3) Biharsharif, patna, Bihar (Appellant) (Respondent) PAN No. AVMPK2439E Assessee by : Shri D.V. Pathy, AR Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 28.11.2025 Date of pronouncement: 28.11.2025 O R D E R Per Rajesh Kumar, AM: These are appeals preferred by the assessee against the orders of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 08.06.2023 for the AYs2011-12 & 2012-13. 2. At the outset, we note that the appeals of the assessee are barred by limitation by 742 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeals which were strongly opposed by the DR. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons, hence, we condone the delay and adjudicate the appeals. Printed from counselvise.com Page | 2 ITA Nos.417 & 418/PAT/2025 Anuj Kumar; A.Ys.2011-12 & 2012-13 3. The ld. Counsel for the assessee submitted that ex-parteo rder passed by the learned Assessing Officer. The ld. Counsel for the assessee also submitted that assessee could not make proper representation before the learned CIT (A) and requested that the issue may kindly be restored to the file of the ld. CIT (A), so that issue could be decided on merit afresh. 3.1. The ld. DR on the other hand did not oppose the counsel of the assessee. 3.2. We after hearing the submission of the parties and perusing the material available on record, we find that apparently this appeal was decided ex-parte by the learned Assessing Officer and the assessee also could not make proper representation before the learned CIT (A). Therefore, in the interest of justice and fair play, this appeal is restored to the file of the learned CIT (A), so that assessee would given one more opportunity to represent his case before the learned CIT (A). Needless to say that the learned CIT (A) will decide the same on merit after affording reasonable opportunity of being heard to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause. The appeal of the assessee is allowed for statistical purposes. 4. In the result, the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 28.11.2025. Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Patna, Dated: 28.11.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA Nos.417 & 418/PAT/2025 Anuj Kumar; A.Ys.2011-12 & 2012-13 Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "