ARJUN KUMAR SAH,VAISHALI V. ITO WARD- 1(3), VAISHALI

MA 9/PAT/2024

AI Insights

The case involves Arjun Kumar Sah, the appellant, contesting an order related to the assessment year 2017-18. Initially, the AO had passed an ex-parte order under section 144 of the Income Tax Act, which was later challenged. The CIT(A) had dismissed the case on the grounds of limitation, which led to the filing of a Miscellaneous Application (M.A.) by the appellant. The Tribunal acknowledged the typographical error in the previous order and corrected the procedural oversight by directing the AO to reassess the case, ensuring that the matter is handled by the appropriate authority as per the legal provisions.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 46693 (ITAT-PATNA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-10-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 26-09-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 144

Judgement Text

"आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री राजेश क चमार, लेखा सदस्य एवं श्री प्रदीप क चमार र्ौबे, न्याधयक सदस्य क े समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER M.A. No.: 9/PAT/2024 in I.T.A. No.: 238/PAT/2023 Assessment Year: 2017-18 Arjun Kumar Sah....................................................................Appellant [PAN: CBDPS 0273 F] Vs. ITO Ward-1(3), Vaishali........................................................Respondent Appearances: Assessee represented by: Alok Kumar, Adv. Department represented by: Ashok Kumar, CIT DR. Date of concluding the hearing : October 18th, 2024 Date of pronouncing the order : November 29th, 2024 ORDER Per Pradip Kumar Choubey, Judicial Member: The ld. Counsel for the assessee by pressing his petition submitted that the order passed by this Tribunal on 12.09.2024 should be rectified to the extent that the matter in dispute shall be decided afresh by the Assessing Officer (hereinafter referred to as ld. 'AO') and not by the Commissioner of Income Tax (Appeals) [hereinafter referred to as ld. 'CIT(A)'] as the order passed by the Ld. AO u/s 144 of the Act and it was the Ld. AO who is only competent person to verify the assessment not by the Ld. CIT(A) . The ld. Counsel for the assessee further submits that there being no change in the proprietary of the order if it is rectified to that extent. The ld. Counsel for the M.A. No.: 9/PAT/2024 in I.T.A. No.: 238/PAT/2023 Assessment Year: 2017-18 Arjun Kumar Sah. Page 2 of 3 assessee further submits that there is also a typographical mistake in para 2.3 as it is noted that the entire state of West Bengal was locked due to the severe COVID, it should be Bihar and entire nation, as the assessee's case was of Bihar. The ld. DR did not raise any objection though he supported the order passed by the Ld. CIT(A). 2. We have heard the ld. Counsel for the assessee and perused the order passed by this Bench on 12.09.2024 and find that the case records have been sent to the file of Ld. CIT(A) to pass a fresh order on merit as the case of the assessee had been dismissed by the Ld. CIT(A) on the point of limitation. It admits of no doubt that the order passed by the Ld. AO was also an ex-parte order and the order passed is u/s 144 of the Act and it is the Ld. AO who will verify the assessment. 3. Keeping in view the facts as stated and discussed above, the order dated 12.09.2024 is hereby rectified to that extent that case of the assessee shall be decided by the Ld. AO afresh after hearing the parties. The order of the Ld. AO which has been passed ex-parte is hereby set aside. So far, the paragraph no. 2.3 is concerned, it is a typographical mistake and hence, it has also been rectified that the entire state of Bihar and nation was locked down due to COVID pandemic. 4. With this above observation, the Miscellaneous Application is hereby allowed, the order passed in the Miscellaneous Application shall be the part or read over with the order dated 12.09.2024. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 29th November, 2024. Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 29.11.2024 Bidhan (P.S.) M.A. No.: 9/PAT/2024 in I.T.A. No.: 238/PAT/2023 Assessment Year: 2017-18 Arjun Kumar Sah. Page 3 of 3 Copy of the order forwarded to: 1. Arjun Kumar Sah, Sarangi, Muniampur, Bishunpur Bonde, Vaishali, Bihar, 844114. 2. ITO Ward-1(3), Vaishali. 3. CIT(A)-NFAC, Delhi. 4. CIT- 5. CIT(DR), Patna Bench, Patna. 6. Guard File. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata "