ASHOK KUMAR SINGH,PATNA V. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 4 PATNA, PATNA

ITA 639/PAT/2024

AI Insights

This case involves an appeal by Ashok Kumar Singh against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2014-2015. The appeal was initially barred by a significant delay of 1083 days, attributed to the illness and subsequent death of the assessee's chartered accountant, which prevented the assessee from being aware of the CIT(A)'s order. The Tribunal found merit in the assessee's request for condonation of delay and admitted the appeal for hearing. The primary contention in the appeal was the ex-parte nature of the CIT(A)'s order, which the assessee argued did not provide sufficient opportunity to present his case. The Tribunal decided to remand the case back to the CIT(A) for a fresh adjudication, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 653135 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KUMAR
• Assessee Lawyers: NISHANT MAITIN
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, पटना न्यायपीठ, पटना IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, PATNA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH VIRTUAL HEARING AT KOLKATA) आयकर अपील सं/ITA No.639/PAT/2024 (नििाारण वर्ा / Assessment Year : 2014-2015) Ashok Kumar Singh, Akhtiyarpur House, Bailey Road, Ved Nagar, Bihar-800014 Vs DCIT, Circle-4, Patna PAN No. :ANDPS 0702 M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Nishant Maitin, AR राजस्व की ओर से /Revenue by : Shri Ashwani Kumar, Sr.DR सुनवाई की तारीख / Date of Hearing : 18/06/2025 घोषणा की तारीख/Date of Pronouncement : 18/06/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 11.08.2021 for the assessment year 2014-2015. 2. Shri Nishant Maitin, ld.AR appeared on behalf of the assessee and Shri Ashwani Kumar, ld.Sr. DR appeared on behalf of the revenue. 3. The appeal of the assessee is barred by 1083 days. In this regard, the assessee has filed an application for condonation of delay stating therein that the chartered accountant who was looking after the tax matter of the assessee was suffering from cancer and subsequently left for his heavenly abode, therefore, the assessee could not get information about ITA No.639/PAT/2024 2 the status of the appeal and when the contacted the another chartered accountant, the present appeal has already been suffered huge delay. It was the submission that the delay may kindly be condoned and appeal may kindly be admitted for hearing. Accordingly, as the delay is on account of lack of knowledge about the passing of the order of the ld. CIT(A), therefore, the delay of 1083 days in filing the appeal is condoned and the appeal is admitted for hearing. 4. Ld. AR submitted that the ld.CIT(A) has passed the impugned order ex-parte without providing sufficient opportunity of being heard to the assessee. It was submitted that if one more opportunity is provided to the assessee to represent the case before the ld.CIT(A), the assessee would be able to produce all the relevant documents to substantiate his claim. 5. In reply, ld.Sr. DR vehemently supported the orders of the authorities below and submitted that the assessee knowing did not appear before the ld. CIT(A) and even the assessee could not substantiate his claim before either of the authorities below. It was the submission that the orders of the authorities below should be upheld. 6. I have considered the rival submissions. A perusal of the impugned order passed by the Id. CIT(A), shows that the notices were issued to the assessee, however, the assessee did not response to the same, neither any reply has been filed by the assessee. Looking to the facts and circumstances of the and in the interest of justice, we restore the issues to the file of Id. CIT(A) for readjudication afresh after providing the assessee adequate opportunity of being heard. The assessee is directed to cooperate ITA No.639/PAT/2024 3 with the CIT(A) providing documentary evidence to substantiate his claim, positively. 7. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 18/06/2025. Sd/- (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER Kolkata; दिनाांक Dated 18/06/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, पटना /ITAT, Patna 1. Appellant 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पटना / DR, ITAT, Patna 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// "