BIHAR RAJYA PUL NIRMAN LTD,PATNA V. ACIT, CIRCLE-2, PATNA

ITA 598/PAT/2024

AI Insights

The case involves appeals by Bihar Rajya Pul Nirman Ltd. against the orders of the National Faceless Appeal Centre, Delhi, for the assessment years 2010-11 and 2011-12. The primary contention was that the orders were passed ex-parte and lacked detailed findings, which hindered the assessee's ability to present a full case. The Tribunal noted the cryptic nature of the AO's order and the insufficient representation before the CIT (A), leading to the decision to remand the case back to the AO for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788976 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 20-09-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MD. A.H. CHOWDHARY
• Assessee Lawyers: ABHI SARKAR
• Keywords: Opportunity of being heard; Capital receipt
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM ITA Nos. 598 & 599/PAT/2024 (Assessment Year: 2010-11 & 2011-12) Bihar Rajya Pul Nirman Ltd. 7, Sardar Patel Marg, Patna-800015, Bihar Vs. ACIT, Circle-2, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCB0681R Assessee by : Shri Abhi Sarkar, AR Representative Revenue by : Shri Md. A.H. Chowdhary, DR Date of hearing: 26.11.2025 Date of pronouncement: 28.11.2025 O R D E R PerDuvvuru RL Reddy, VP: These are appeals preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”]even dated 13.06.2024 for the AYs2010-11 & 2013- 14. A.Y. 2010-11 ITA No.598/PAT/2024 2. At the outset, the ld. Counsel for the assessee submitted that the order was passed ex-parte before the learned CIT (A) and also that complete details could not be filed before AO. The ld. Counsel for the assessee therefore prayed that the issue may kindly be restored to the file of the ld. AO so that the complete details/ evidences could be filed and issue be decided on merit afresh. Printed from counselvise.com Page | 2 ITA Nos. 598 & 599/PAT/2024 Bihar Rajya Pul Nirman Ltd.; A.Y. 2010-11 & 2011-12 2.1. The ld. DR on the other hand did not oppose the counsel of the assessee. 2.1. After hearing the rival contentions and perusing the materials available on record, we find that the learned AO passed a very cryptic order u/s 143/ 147 of the Act dated 27.12.2017, without giving any detailed finding. We further note that the assessee has not represented the case before the learned CIT (A) as the learned CIT (A) in para no.2 noted that the assessee has not furnished the details/ submission satisfactorily. Under these circumstances, we are of the view that the end of justice would be made if the appeal of the assessee is restored to the file of the learned AO with a direction to re-adjudicate the same after affording reasonable opportunity of being heard to the assessee. A.Y. 2011-12 ITA No.599/PAT/2024 3. The assessee has filed an additional ground which is extracted below:- “1. For that the alleged amount of Rs.3,18,78,510 received from IIT, Patna do not pertain to PY 2011-12 corresponding to AY 2012-13 and is not in the nature of and on account of contractual receipt received /contractual payment, rather the said amount is in the nature of capital receipt and the same has been disclosed in the balance sheet, which is subject of CAG audit as well as statutory audit under various laws.” 3.1. After hearing the rival contentions and perusing the material on record, we find that the assessee has raised an additional ground of appeal which is admitted and since, the facts of the additional grounds are required verification at the end of the learned AO, accordingly, we are of the view that the end of justice would be made if the appeal of the assessee is restored to the file of the learned AO with a direction to re-adjudicate the same after affording reasonable opportunity of being heard to the assessee. Printed from counselvise.com Page | 3 ITA Nos. 598 & 599/PAT/2024 Bihar Rajya Pul Nirman Ltd.; A.Y. 2010-11 & 2011-12 4. In the result, the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 28.11.2025. Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Patna, Dated: 28.11.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "