BABITA KUMARI,GAYA V. ACIT CENTRAL CIRCLE-3, PATNA

ITA 147/PAT/2023

AI Insights

The case involves multiple appeals by Babita Kumari against the orders of the Commissioner of Income Tax (Appeals), Patna, for various assessment years. The appeals were related to the non-appearance of the assessee and the ongoing insolvency proceedings under the Insolvency & Bankruptcy Code, 2016, at the National Company Law Tribunal. The Departmental Representative argued for remitting the cases back to the CIT(Appeals) due to the assessee's non-appearance at earlier stages. The Tribunal decided to remit the cases back to the CIT(Appeals) to ensure the assessee is given another opportunity to present her case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 40157 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Laws Referred To: Insolvency & Bankruptcy Code, 2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 153

Judgement Text

" ITA Nos. 145, 146/PAT/2023 (A.Ys 2016-17 &. 2017-2018) ITA No. 147/PAT/2023 (A.Y. 2019-2020) ITA No. 153/PAT/2023 (A.Y. 2013-14) ITA No. 154/PAT/2023 (A.Y. 2018-19) Babita Kumari 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Sanjay Awasthi, Accountant Member I.T.A. Nos. 145, 146/PAT/2023 Assessment Years: 2016-17 & 2017-18 & I.T.A. No. 147/PAT/2023 Assessment Year: 2019-20 & I.T.A. No. 153/PAT/2023 Assessment Year: 2013-14 & I.T.A. No. 154/PAT/2023 Assessment Year: 2018-19 Babita Kumari,…………………........…………Appellant 286, A.P. Colony, Gaya-823001, Bihar [PAN:APQPK9143R] -Vs.- Assistant Commissioner of Income Tax,...Respondent Central Circle-3, Patna, Lok Nayak Bhawan, Dakbunglow Chauraha, Patna-800001, Bihar Appearances by: N o n e (adjourned petition filed) appeared on behalf of the assessee Shri Ashok Kumar, CIT, appeared on behalf of the Revenue Date of concluding the hearing: December 31, 2024 Date of pronouncing the order: January 29, 2025 ITA Nos. 145, 146/PAT/2023 (A.Ys 2016-17 &. 2017-2018) ITA No. 147/PAT/2023 (A.Y. 2019-2020) ITA No. 153/PAT/2023 (A.Y. 2013-14) ITA No. 154/PAT/2023 (A.Y. 2018-19) Babita Kumari 2 O R D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present five appeals bearing ITA Nos. 145, 146, 147, 153 & 154/PAT/2023 are directed at the instance of assessee against the orders of ld. Commissioner of Income Tax (Appeals), Patna-3, all dated 22nd March, 2023 passed for Assessment Years 2016-17, 2017-18, 2019-20, 2013-14 & 2018-19 respectively. 2. Ld. Counsel for the assessee filed a petition for adjournment saying that the matter is pending before the National Company Law Tribunal, since the appellant filed Insolvency Proceedings under Insolvency & Bankruptcy Code, 2016. 3. On the other hand, ld. Departmental Representative submitted that the assessee did not appear before the ld. Assessing Officer as well as ld. CIT(Appeals). Therefore, he pleaded to remit the matter back to the file of ld. CIT(Appeals). 4. None appeared on behalf of the assessee except filing the adjournment petition. Ld. Counsel for the assessee-petitioner has not filed any proof to show that the proceedings are pending before the NCLT. Considering the facts and circumstances of the case, we are of the view that it is a fit case to remit the matter back to the file of ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the ITA Nos. 145, 146/PAT/2023 (A.Ys 2016-17 &. 2017-2018) ITA No. 147/PAT/2023 (A.Y. 2019-2020) ITA No. 153/PAT/2023 (A.Y. 2013-14) ITA No. 154/PAT/2023 (A.Y. 2018-19) Babita Kumari 3 proceedings before the Ld. CIT(Appeals) failing which the Ld. CIT(Appeals) 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. 5. In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 29/01/2025. Sd/- Sd/- (Sanjay Awasthi) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 29th day of January, 2025 Copies to :(1) Babita Kumari, 286, A.P. Colony, Gaya-823001, Bihar (2) Assistant Commissioner of Income Tax, Central Circle-3, Patna, Lok Nayak Bhawan, Dakbunglow Chauraha, Patna-800001, Bihar (3) Commissioner of Income Tax (Appeals), Patna-3; (4) CIT - , Patna; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. "