ARBIND KUMAR,PATNA V. ITO, WARD- 4 (1), PATNA

ITA 293/PAT/2025

AI Insights

The case involves Arbind Kumar, the appellant, who appealed against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2016-17. The appeal was initially barred by limitation but was condoned by the Tribunal after considering the reasons for the delay. The core issue was the ex-parte assessment order passed by the Assessing Officer due to non-response from the assessee to various notices, and the subsequent inadequate representation before the CIT (A). Both parties agreed that the matter should be re-examined in detail, leading to the Tribunal's decision to restore the case to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788963 (ITAT-PATNA)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 19-06-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KR. SINGAL
• Assessee Lawyers: PAWAN KUMAR
• Keywords: Set aside; Opportunity of being heard
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM ITA No. 293/PAT/2025 (Assessment Year: 2016-17) Arbind Kumar C/o Gaurav Services Station Govindpur, SilhoriNaubatpur, patna-800009, Bihar Vs. ITO, Ward-4(1) Patna, Bihar (Appellant) (Respondent) PAN No. BEUPK0455C Assessee by : Shri Pawan Kumar, AR Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 26.11.2025 Date of pronouncement: 28.11.2025 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 21.05.2024 for the AY 2016-17. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 323 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate the appeal. Printed from counselvise.com Page | 2 ITA No.293/PAT/2025 Arbind Kumar; A.Y. 2016-17 3. At the outset, the ld. Counsel for the assessee submitted that the order was passed ex-parte order in the assessment proceedings and also that the case could not fully represented before thelearned CIT (A). The ld. Counsel for the assessee therefore prayed that the issue may kindly be restored to the file of the ld. AO so that the complete details/ evidences could be filed and issue be decided on merit afresh. 3.1. The ld. DR on the other hand did not oppose the counsel of the assessee. 3.2. After hearing the rival contentions and perusing the materials available on record, we find that the learned Assessing Officer has passed an ex-parte order under Section 144 of the Act, when the assessee failed to respond to various notices issued during the assessment proceedings. Similarly, the case was not fully represented before the learned CIT (A). Under these circumstances, we are of the view that the ends of justice would be well served if the appeal is restored to the fileof the learned Assessing Officer for denovo re- adjudication after affording reasonable opportunity of being heard to the assessee. Accordingly, we set aside the order of learned CIT (A) and restore the appeal to the fileof the learned CIT (A) for fresh adjudication. 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 No.293/PAT/2025 Arbind Kumar; A.Y. 2016-17 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 "