CHANDRA DEEP KUMAR,VAISHALI V. ITO, WARD- 3 (1), VAISHALI

ITA 51/PAT/2025

AI Insights

This case involves an appeal by the assessee, Chandra Deep Kumar Koahi, against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-18. The appeal was initially delayed due to the assessee's unawareness of the hearing notices and the ex-parte order passed by the ld. CIT (A). The Tribunal found the delay to be reasonable and condoned it, allowing the appeal to be heard on its merits. The main contention was that the order passed by the ld. CIT(A) under section 250 of the Income Tax Act was made without providing sufficient opportunity to the assessee, thus lacking natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398338 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KR. SINGAL
• Assessee Lawyers: S KN PRASAD; VISHAL KR.; ARS
• Keywords: Set aside; Reasonable cause; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA (THROUGH VIRTUAL HERING) BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI SANJAY AWASTHI, AM ITA No. 51/PAT/2025 (Assessment Year: 2017-18) Chandra Deep Kumar Koahi Patepur, Mahua, Vaishali, Bihar-843114, Vs. Income Tax Officer, Hajipur, Patna-803101,Bihar (Appellant) (Respondent) PAN No. BFJPK2736N Assessee by : S/Shri KN Prasad & Vishal Kr., ARs Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 07.05.2025 Date of pronouncement : 04.06.2025 O R D E R PER DUVVURU RL REDDY, VP This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 24/11/2022 for the AY 2017-18. 02. Shri KN Prasad & Shri Vishal Kr. appeared on behalf of the assessee and Shri Ashwani Kr. Singal, JCIT appeared on behalf of the revenue. 03. At the outset, the ld. Authorized Representative for the assessee submitted that there is delay of 11 days in filing the appeal before this Tribunal. The reasons for delay as explained by ld. Authorized Representative that the assessee was not aware of the hearing notices/ passing of ex-parte order by the ld. CIT (A) as no appeal notice/ appellate order was received by the assessee by post or in registered email. When the assessee approached to the ld. Counsel, he came to know about the ex-parte order. Due to this, there was an unavoidable delay of 11 days in filing the appeal. The ld. Authorized Representative Page | 2 ITA No. 51/PAT/2025 Chandra Deep Kumar; A.Y. 2017-18 requested to condone the delay emphasizing that the delay is due to genuine and reasonable cause beyond the control of the assessee and no mala fide intention was involved for delay in filing the appeal. The ld. Authorized Representative prayed that the delay being condoned in the interest of justice, so the assessee’s case can be heard on merits. 04. We after considering the submissions made by the ld. Authorized Representative and facts placed before us, we are of the view that the delay of 11 days in filing the appeal was due to reasonable cause as explained by the assessee and there was no deliberate attempt by the assessee to delay in filing. In the interest of justice and fair play, we hereby condone the delay in filing the appeal. The appeal will now be heard on merits. 05. The ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice and is liable to be set aside. 06. On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench. 07. We after hearing the submission of the parties and perusing the material available on record, we find that instant impugned order passed by NFAC was dismissed without looking into the merits of the case by simply dismissing the appeal of the assessee. We therefore, feel it necessary and in the larger interest of justice and being fair to both the parties, deem it appropriate to restore the issue raised on merits to the file of the ld. CIT (A) for necessary adjudication for which reasonable opportunity to be provided to the assessee to furnish the reply and file relevant details and evidences if needed. It is further clarified that assessee should also not seek any adjournments unless otherwise Page | 3 ITA No. 51/PAT/2025 Chandra Deep Kumar; A.Y. 2017-18 required for reasonable cause. The appeal of the assessee is allowed for statistical purposes. 08. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 04.06.2025 Sd/- Sd/- (SANJAY AWASTHI) (DUVVURU RL REDDY) ACCOUNTANT MEMBER (VICE PRESIDENT) Kolkata, Dated: 04.06.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna "