DCIT, CIRCLE 4, PATNA, DAKBANGLOW CHAURAHA PATNA V. SHIVENDRA KUMAR SHAHI, SHEIKHPURA PATNA

ITA 229/PAT/2025

AI Insights

This case involves an appeal by the Revenue against the order of the Commissioner of Income-tax (Appeals), Patna-2, concerning the Assessment Year 2014-15. The appeal was initially delayed by 1856 days due to administrative reasons, for which a condonation petition was filed and accepted by the tribunal. However, before proceeding with the substantive issues, the Revenue requested to withdraw the appeal, citing the existence of a previously filed appeal (ITA No. 38/PAT/2020) for the same assessment year and assessee. The tribunal accepted the withdrawal request and dismissed the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788978 (ITAT-PATNA)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 01-05-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MD. A.H. CHOWDHARY
• Assessee Lawyers: N.K. LAL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM ITA No.229/PAT/2025 (Assessment Year: 2014-15) DCIT, Circle 4, Patna 4th Floor, Loknayak jai Prakash Bhawan Dakbanglow chauraha patna, Patna-800001, Bihar Vs. Shivendra Kumar Shahi E-2/3, IGIMS Campus, Sheikpura, Patna, Patna-800014, Bihar (Appellant) (Respondent) PAN No. ALOPS5634B Assessee by : Shri N.K. Lal, AR Revenue by : Shri Md. A.H. Chowdhary, DR Date of hearing: 25.11.2025 Date of pronouncement: 28.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals), Patna-2 (hereinafter referred to as the “Ld. CIT(A)”] dated 17.01.2020 for the AY 2014-15. 2. At the outset, we observe from the appeal folder that there is a delay of 1856 days in filing the appeal by the department and in support of this a condonation petition was filed. It was stated in the condonation petition that the delay has occurred due to obtaining the administrative approval from the competent authorities, which took quite a long time and accordingly, the delay may be condoned. The ld. AR, on the other Printed from counselvise.com Page | 2 ITA No. 229/PAT/2025 Shivendra Kumar Shahi; A.Y. 2014-15 hand, did not oppose the condonation of delay. Considering the reasons cited before us, we are inclined to condone the delay and admit the appeal for hearing. 3. At the outset, Ld. Departmental Representative vide letter dated 04.09.2025 requested the bench to withdraw the instant appeal, which read as under: - “F. No. ACIT/C-4/Pat/Appeal/2025-26/438 Dated 04.09.2025 To The Assistant Registrar, Income Tax Appellate Tribunal, Patna Bench, Patna. Sir/Madam, Sube Request to withdraw the ITA No. 229/PAT/2025 for the Assessment Year 2014-15 in the case of Shivendra Kumar Shahi (PAN ALOPS5634B) & filing of Revised Grounds of Appeal before the Hon'ble ITAT Bench. Patwa-matter regarding Kindly refer to the above. 2 With regard to the subject mentioned above, it is humbly submitted that the undersigned was asked to withdraw ITA No. 229/PAT/2025 in the case of Shivendra Kumar Shahi (PAN: ALOPS5634B) for the Assessment Year 2014-15 as an appeal has already been filed earlier bearing ITA No. 38/PAT/2020 for the same Assessment Year. In this regard, approval to withdraw the said appeal has been obtained from the Principal Commissioner of Income Tax-1, Patna. 3. It was also asked to the undersigned to file Revised Grounds of Appeal before the Hon'ble ITAT to be considered in ITA No. 38/PAT/2020 which was filed earlier in respect of the above-mentioned assessee. 4. In light of above facts and circumstances of the case, I request for withdrawal of the ITA No. 229/PAT/2025 5. Further, I am filing Revised Grounds of Appeal duly signed by the PCIT-1, Patna to be considered in IT'A No. 38/PAT/2020. Yours faithfully, Encl: As above. Printed from counselvise.com Page | 3 ITA No. 229/PAT/2025 Shivendra Kumar Shahi; A.Y. 2014-15 Sd/- (Raj Gaurav)” 4. On the other hand, the learned Authorized Representative did not oppose the Same. We therefore, dismiss the appeal of the Revenue as withdrawn. 5. In the result, the appeal of the Revenue is dismissed as withdrawn. 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 "