GANESH KUMAR KHEMKA,PATNA V. ACIT, CIRCLE-4, PATNA

ITA 246/PAT/2025

AI Insights

This case involves an appeal by Ganesh Kumar Khemka against the order of the Commissioner of Income Tax (Appeals), which had dismissed his earlier appeal ex parte due to repeated non-compliance. The original assessment by the Assessing Officer determined Khemka's total income for the assessment year 2013-14 at \\u20b977,58,361. The Tribunal found that the CIT(A) had not adjudicated the issues on merits but dismissed the appeal ex parte, which was not in accordance with the law. The Tribunal emphasized the need for a speaking order on the grounds raised by the assessee and directed a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777170 (ITAT-PATNA)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2025
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 14-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard
• Section: 147

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA (VIRTUAL HEARING AT KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No. 246/PAT/2025 (Assessment Year 2013-14) Ganesh Kumar Khemka, B-46, Saraswati Apartment, S.P. Verma Road, Patan -1, [PAN: AGWPK1726D] ..…...…………….... Appellant vs. DCIT/ACIT, Circle-4, Patna ..…...…………….... Respondent Appearances by: Assessee represented by : Shri Alok Kumar, Adv. Department represented by : Shri Rajat Datta, CIT-DR Date of concluding the hearing : 16.09.2025 Date of pronouncing the order : 18.09.2025 O R D E R PER SONJOY SARMA, JUDICIAL MEMBER This appeal arises from order dated 18.10.2023, passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)] for the assessment year 2013-14. 2. At the outset, it is noted that there is a delay of 500 days in filing the appeal before this Tribunal. The assessee has filed a petition along with an affidavit explaining the reasons for the delay. After considering the petition and the submissions made, we are satisfied that there was sufficient cause for the delay. Accordingly, the delay is condoned, and the appeal is admitted for adjudication. Printed from counselvise.com 2 ITA No. 246/Pat/2025 Ganesh Kumar Khemka 3. Brief facts of the Case are that the Assessing Officer passed an order under section 147 read with section 144B of the Income-tax Act, 1961, on 21.03.2022, determining the total income of the assessee at ₹77,58,361/-. 4. Aggrieved, the assessee preferred appeal before the learned CIT(A). However, due to repeated non-compliance on various dates, the learned CIT(A) dismissed the appeal ex parte and confirmed the assessment order. 5. The assessee is now in appeal before this Tribunal, contending that the order of the learned CIT(A) is ex parte and passed without considering the merits of the case. On the other hand, the learned DR submitted that ample opportunities were given to the assessee, but he failed to appear, and therefore the learned CIT(A) was justified in dismissing the appeal. 6. We have considered the rival submissions and perused the record. It is observed that the learned CIT(A) has dismissed the appeal ex parte without adjudicating the issues on merits. Such dismissal is not in accordance with law, as the first appellate authority is required to pass a speaking order on the grounds raised by the assessee. Accordingly, in the interest of justice and fair play, we set aside the impugned order of the learned CIT(A) and restore the matter to his file with a direction to adjudicate the appeal afresh on merits, after affording reasonable opportunity of being heard to the assessee. The assessee is also directed to cooperate and attend the proceedings as and when called. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Printed from counselvise.com 3 ITA No. 246/Pat/2025 Ganesh Kumar Khemka Order pronounced on 18.09.2025 Sd/- Sd/- (Rakesh Mishra) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 18.09.2025 AK, Sr. P.S. Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //True copy// By order Sr. Private Secretary/Assistant Registrar, Patna Bench Printed from counselvise.com "