ASHOK KUMAR PATHAK,MORENA V. DCIT 2(1) GWALIOR, GWALIOR

ITA 414/AGR/2025

AI Insights

The case involves Ashok Kumar Pathak, a labor contractor, who appealed against an order from the CIT(Appeals) which dismissed his appeal ex parte regarding an adjustment made to his income tax return for the assessment year 2019-20. The adjustment pertained to provident fund and ESI contributions paid after the 15th of the succeeding month. The CIT(Appeals) dismissed the appeal due to non-response from the assessee to notices. The Tribunal found that the CIT(Appeals) had not adequately discussed the merits of the case and had not provided the assessee an opportunity to make submissions, which is contrary to the requirements of sections 250(4) and 250(6) of the Income-tax Act, 1961.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785136 (ITAT-AGRA)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Appeal Filed On: 25-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE; REVENUE; SHAILENDRA SRIVASTAVA
• Assessee Lawyers: RAJENDRA SHARMA
• Keywords: Set aside; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 414/Agr/2025 Assessment Year: 2019-20 Ashok Kumar Pathak, A.B. Road, Banmore, Morena (MP) Vs. DCIT, Circle 2(1), Gwalior. PAN :AHPPP3652K (Appellant) (Respondent) Assessee by Sh. Rajendra Sharma, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 14.10.2025 Date of pronouncement 27.10.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 02.12.2024 passed in Appeal No. ADDL/JCIT(A)-12 DELHI/10004/2018-19 by the Ld. ADDL/JCIT(A)-12, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2019-20, wherein the ld. CIT(Appeals) has dismissed assessee’s appeal ex parte. 2. At the very outset, it is noted that this appeal was filed on 25.08.2025 against the impugned order dated 02.12.2024 by a delay of about 177 Printed from counselvise.com ITA No. 414/Agr/2025 2 | P a g e days. The reasons for delay assigned in the delay condonation application are that the appellant assessee, being ignorant of IT law and computer operation, was dependent upon his counsel, who due to inadvertent omission could not login the portal and could not found CIT(Appeals)’s order dated 02.12.2024. The appellate order came to the knowledge of the counsel very recently, which led the assessee to file the appeal with such a delay. Prayed to condone the delay. The reasons mentioned in the delay condonation application are supported by uncontroverted affidavit of the assessee. Hence, treated as sufficient. The said delay of about 177 days is accordingly condoned. 3. Brief facts state that assessee is engaged in the business of labour contractor and filed return of income on 31.10.2019, declaring total income of Rs.8,52,630/-. The return was processed u/s. 143(1) of the Act, wherein an adjustment of Rs.14,79,552/- has been made on account of provident fund and ESI, being paid after 15th of succeeding month. 4. Aggrieved, assessee preferred an appeal before ld. CIT(Appeals), who dismissed assessee’s appeal ex parte. 5. Appellant assessee has filed this appeal on the ground that ld. CIT(Appeals) has erred in dismissing assessee’s appeal in limine, contrary to section 250(4) and 250(6) of the Act. Printed from counselvise.com ITA No. 414/Agr/2025 3 | P a g e 6. Perused the records and heard learned representative for assessee and learned Sr. DR for revenue. 7. Perusal of the impugned order shows the assessee did not respond to the notices dated 20.11.2024 and 26.11.2024 issued by the first appellate authority. It is however, noticed that the learned CIT(Appeals) has decided assessee’s appeal ex parte without any substantial discussion on merits, whereas learned CIT(Appeals) was expected to state the points for determination, decision thereon and the reasons for the decision as provided u/s. 250(6) of the Act. It further appears that the assessee had no opportunity to make submissions before the Assessing Officer. In the totality of facts and circumstances and in the interest of justice, we deem it just and proper to afford an opportunity to the appellant assessee to make his submissions before the Assessing Officer. The matter is thus remitted back to the file of Assessing Officer for passing order afresh in accordance with law after taking assessee’s submissions into consideration. We further direct the assessee to be diligent and cooperative in attending the proceedings and making submissions before the learned Assessing Officer for the expeditious and effective disposal. Needless to say that learned Assessing Officer shall ensure the observance of the principles of natural justice. The appeal is thus liable to be allowed for statistical purposes. Printed from counselvise.com ITA No. 414/Agr/2025 4 | P a g e 8. In the result, assessee’s appeal is allowed for statistical purposes. The impugned order dated 02.12.2024 is set aside. Order pronounced in the open court on 27.10.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27.10.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra Printed from counselvise.com "