DEPUTY/ACIT CENTRAL CIRCLE-2, PATNA V. ANU KUMAR, PATNA

MA 6/PAT/2024

AI Insights

The case involves Miscellaneous Applications (M.A. Nos. 1 to 7/PAT/2024) filed by the Revenue against the order of the Income Tax Appellate Tribunal in ITA Nos. 54 to 60/PAT/2023, concerning the Assessment Years 2013-14 to 2019-20. The applications were directed under section 254(2) of the Income Tax Act, 1961, challenging the Tribunal's earlier decision. However, it was reported that the AO had complied with the Tribunal's directions and passed the necessary consequential orders, which led to the dismissal of these applications as they were no longer relevant to the ongoing legal proceedings.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839429 (ITAT-PATNA)
• Duration Of Justice: 2 year(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 25-01-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [Virtual Court] Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER M.A. Nos.: 1 to 7/PAT/2024 In I.T.A. Nos.: 54 to 60/Pat/2023 Assessment Years: 2013-14 to 2019-20 Anu Kumar Vs. Deputy/ Assistant Commissioner of Income- tax, Central Circle-2, Patna (Appellant) (Respondent) PAN: AODPK3265N Appearances: Assessee represented by : Amresh Kumar, AR. Department represented by : Manab Adak, JCIT. Date of concluding the hearing : 16th January, 2026 Date of pronouncing the order : 24th February, 2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: The instant Miscellaneous Applications at the instance of the Revenue u/s 254(2) of the Income Tax Act, 1961 are directed against the order of this Tribunal in ITA Nos. 54 to 60/PAT/2023 order dated 31.08.2023 pertaining to Assessment Years 2013-14 to 2019-20. 2. It was stated by the Ld. AR at the outset that consequent to the directions of the Tribunal, the Ld. AO has passed the consequential order and the Miscellaneous Application is now only of academic interest. The Ld. DR could not controvert this submission of the assessee. Printed from counselvise.com Page | 2 M.A. Nos.: 1 to 7/PAT/2024 In I.T.A. Nos.: 54 to 60/Pat/2023 AYs: 2013-14 to 2019-20 Anu Kumar. 3. The facts of the case are that both the assessment orders as well as the appeals were decided after personal hearing and were not decided in a faceless manner. However, since the consequential orders are stated to have been passed by the Ld. AO, the Miscellaneous Applications become infructuous and are hereby dismissed. 4. In the result, all the Miscellaneous Applications filed by the Revenue are dismissed. Order pronounced in the open Court on 24th February, 2026. Sd/- Sd/- [Pradip Kumar Choubey] [Rakesh Mishra] Judicial Member Accountant Member Dated: 24.02.2026 Bidhan (Sr. P.S.) Printed from counselvise.com Page | 3 M.A. Nos.: 1 to 7/PAT/2024 In I.T.A. Nos.: 54 to 60/Pat/2023 AYs: 2013-14 to 2019-20 Anu Kumar. Copy of the order forwarded to: 1. Anu Kumar, Flat No.304, Block-C, Sita Apartment, Khajpur, Patna, Bihar, 800014. 2. Deputy/ Assistant Commissioner of Income-tax, Central Circle- 2, Patna. 3. CIT(A)- 4. CIT- 5. CIT(DR), Patna Bench, Patna. 6. Guard File. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata Printed from counselvise.com "