ARJUN PANJIAR,PATNA V. ITO, WARD- 6 (4), PATNA

ITA 304/PAT/2025

AI Insights

The case involves Arjun Panjiar, the appellant, contesting an order from the CIT(Appeals) which was initially passed exparte due to non-compliance at the assessment stage. The AO had passed an order under section 144 of the Income Tax Act, which was later upheld by the CIT(Appeals) without discussing the appeal on merits, solely on the ground of non-compliance. The appellant argued that the CIT(Appeals) had not afforded a reasonable opportunity to present his case. The Tribunal found merit in the appellant's request to restore the matter to the AO's file, emphasizing the need to adhere to the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777546 (ITAT-PATNA)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 27-06-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KUMAR SINGHAL
• Assessee Lawyers: RAKESH KUMAR
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

" P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA ‘SMC’ BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT(KZ) ITA No.304/Pat/2025 Assessment Year : 2016-17 Arjun Panjiar, S/O. Late Bharoshi Panjiar, Flat No.7, Vishal Apartment, Rampur Road, near Bazar Samiti Gate, PO: Mahendra, PS: Sultanganj, Patna Vs. ITO, Ward 6(4), Patna PAN/GIR No. AEHPP 4129 G (Appellant) .. ( Respondent) Assessee by : Shri Rakesh Kumar, Adv Revenue by : Shri Ashwani Kumar Singhal, JCIT Date of Hearing : 28/08/2025 Date of Pronouncement : 30/09/2025 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Addl/JCIT(A)-Gwalior dated 14.01.2025 in Appeal No.CIT(A), Patna -2/10168/2019-20 passed for Assessment Year 2016-17. 2. The appeal is time barred by 86 days. The assessee has filed condonation petition stating that the order of ld CIT(A) is dated 14.1.2025 and the appeal was required to be filed within 60 days, however, the order was uploaded on the e-portal under the tab “For your information” way back Printed from counselvise.com ITA No.304/pat/2025 Assessment Year : 2016-17 P a g e 2 | 4 on 14.1.2025 and hence, the appeal could not be treated as belated from the date of order and its uploading on e-portal. However, due to any reason, if this appeal is treated as a belated appeal by counting the limitation from the date and uploading of the order on the e-portal, the delay in filing the appeal be condoned. Ld Sr DR did not oppose the prayer of the assessee. 3. After considering the condonation petition and parties, I am of the view that although the contention of the assessee seems to be correct, however, to take recourse of the delay, the assessee has filed petition for condoning the delay. Therefore, I condone the delay and admit the appeal for adjudication. 4. At the time of hearing, ld AR submitted that the ld CIT(A) has passed the order exparte without affording reasonable opportunity to the assessee. It was his prayer that the matter may be restored to the file of the ld AO as due to non-compliance at the assessment stage, the AO has passed the order u/s.144 of the Act. 5. Ld Sr DR did not have any objection to the request of ld AR of the assessee. 6. I have heard the rival contentions and perused the material available on record. A perusal of the impugned order clearly shows that the ld CIT(A) has given three notices to the assessee as is evident from page 3 of the order to represent his case with documentary evidence, but there was no response Printed from counselvise.com ITA No.304/pat/2025 Assessment Year : 2016-17 P a g e 3 | 4 to the notices to substantiate the claim with documentary evidences and submissions by the assessee, therefore, ld CIT(A) confirmed the addition made by the AO. I also find that the ld CIT(A) has not discussed the appeal on merits and simply dismissed on the ground that there was no compliance from the side of the assessee. Before me, ld AR undertakes to represent its case if the issue is restored to the file of the ld AO as the assessment order has been passed u/s.144 of the Act. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. CIT(Appeals) and in order to meet the principle of natural justice, remit the matter back to the file of the ld AO with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the AO failing which the ld AO shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are allowed for statistical purposes. 7. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 30/ 09/2025. Sd/- (DUVVURU RL REDDY) VICE PRESIDENT Cuttack: Dated 30/09/2025 Printed from counselvise.com ITA No.304/pat/2025 Assessment Year : 2016-17 P a g e 4 | 4 B.K.Parida, Sr. PS (OS) Copy of the Order forwarded to : By order Asst.Registrar, Itat, Patna Date Initial 1. Draft dictated on 2.9.25 Sr.PS 2. Draft placed before author 2.9. 25 Sr.PS 3. Draft proposed & placed before the second member AM 4. Draft discussed/approved by Second Member. AM 5. Approved Draft comes to the Sr.PS/PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the OS 9. Date on which file goes to the SPS 1. The Appellant Arjun Panjiar, S/O. Late Bharoshi Panjiar, Flat No.7, Vishal Apartment, Rampur Road, near Bazar Samiti Gate, PO: Mahendra, PS: Sultanganj, Patna 2. The Respondent : ITO, Ward 6(4), Patna 3. The Addl/JCIT(A), Gwalior 4. Pr.CIT-Patna 5. DR, ITAT, Patna 6. Guard file. //True Copy// Printed from counselvise.com "