GOVIND PRASAD,CHHAPRA V. DC, CIRCLE -1, MUZAFFARPUR, MUZAFFARPUR

ITA 359/PAT/2025

AI Insights

The case involves Govind Prasad, a development officer at LIC and a salaried individual, who appealed against the order of the CIT(A) confirming additions made by the Assessing Officer. The additions pertained to Rs.2,06,38,132 and Rs.4,60,232, which were added to the assessee's income for the assessment year 2017-18. The primary contention was the lack of sufficient opportunity provided to the assessee to substantiate his claims at the lower levels of authority. The Assessing Officer had initially passed an ex parte order under section 144 of the Income Tax Act, 1961, which was contested by the assessee. The CIT(A) decided the matter on merits without condoning a delay of 49 days in the appeal, which the Tribunal found procedurally incorrect.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780376 (ITAT-PATNA)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 31-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-PATNA VIRTUAL HEARING AT KOLKATA Before Ms. Madhumita Roy, Judicial Member and Shri Rakesh Mishra, Accountant Member ITA No.359/Pat/2025 Assessment Year: 2017-18 Govind Prasad…..……………..……………………….……….……….……Appellant LIC of India, Brach-1, Chapra, Saran, Chhapra, Bihar – 841301. [PAN: AFOPP0865M] vs. DC, Circle-1, Muzaffarpur………………………………….....……...…..…..Respondent Appearances by: Shri Shikesh Jha, Advocate, appeared on behalf of the appellant. Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Respondent. Date of concluding the hearing : October 06, 2025 Date of pronouncing the order : October 09, 2025 ORDER Per Madhumita Roy, Judicial Member: The instant appeal filed by the assessee is directed against the order dated 12.06.2025 passed by NFAC, Delhi arising out of the order dated 20.12.2019 passed u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as the “Act”] for assessment year 2017-18. 2. In this case, the assessee is aggrieved by the order of the ld. CIT(A) confirming additions of Rs.2,06,38,132/- and Rs.4,60,232/- made by the Assessing Officer without giving sufficient opportunity to substantiate the claim of the assessee before the lower authorities. 3. The assessee is a salaried person and also a development officer of LIC. The assessee deposited cash of Rs.1.87 crores being the premium collected from the LIC policy holders, the details thereof were duly submitted before the Assessing Officer and the ld. CIT(A) too. The Assessing Officer passed an ex parte order u/s 144 of the Act. Further, that the ld. CIT(A) has not condoned the delay of 49 days in preferring Printed from counselvise.com ITA No.359/Pat/2025 Govind Prasad 2 the appeal before him rather decided the matter on merits. We fail to understand that once the delay is not condoned how the matter can be decided on merit; and thus, such proceedings cannot be appreciated. As admittedly, the Assessing Officer passed an ex parte order, we dispose of this appeal by remitting the issue to the file of the Assessing Officer for considering the same afresh upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidences which the assessee may choose to file in support of his case in the course of the remand proceedings. The Assessing Officer is directed to pass a reasoned order strictly in accordance with law. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 9th October, 2025. Sd/- Sd/- [Rakesh Mishra] [Madhumita Roy] Accountant Member Judicial Member Dated: 09.10.2025. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "