INDRA DEVI,MUZAFFARPUR V. AC DCIT, CIR, MUZAFFARPUR, MUZAFFARPUR

ITA 495/PAT/2024

AI Insights

This case involves an appeal by the assessee, Indra Devi, against the order of the Commissioner of Income-tax (Appeals), Patna-3, for the Assessment Year 2013-14. The appeals were initially decided ex-parte due to the non-appearance of the assessee or her representative at any of the hearings before the AO or the CIT (A). The Departmental Representative (DR) suggested restoring the appeals to the file of the CIT (A), but the Tribunal found it more reasonable and fair to restore the appeals to the AO for a decision on merit, ensuring the assessee is given another opportunity to present her case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 41274 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RINKU SINGH
• Keywords: Principle of natural justice
• Section: 147; 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘PATNA’ BENCH, PATNA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos. 488 to 495/PAT/2024 (Assessment Years:2013-14 to 2020-21) Indra Devi Najirpur, Ahiyapur, Muzaffarpur, Bihar-842001 Vs. AC/DC, CC, Muzaffarpur IT office, Chanderlok Building, Buzzaffarpur-842001 Bihar (Appellant) (Respondent) PAN No. BDHPD1090A Assessee by : None Revenue by : Shri Rinku Singh, DR Date of hearing: 04.03.2025 Date of pronouncement : 12.03.2025 O R D E R PER BENCH: This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Patna-3 (hereinafter referred to as the “Ld. CIT(A)”] dated 27.05.2024 for the AY 2013-14. 02. At the time of hearing neither the assessee nor the ld. AR appeared before the Bench to attend these appeals nor any adjournment application was moved by the assessee. Therefore, these appeals are heard and disposed off with the assistance of ld. DR, who pointed out that the assessee had not appeared before any of the authorities below and stated that these appeals may be restored to the file of the ld. CIT (A). Page | 2 ITA Nos. 488 to 495/PAT/2024 Indira Devi; A.Ys. 13-14 to 20-21 03. After hearing the ld. DR and perusing the materials available on record available before us with the assistance of the ld. DR, we observed that in this case the assessment was framed u/s 147 read with section 144 of the Act when the assessee failed to appear on the dates fixed for hearing by the ld. AO. Similarly, before the ld. CIT (A), there was no representation on behalf of the assessee and therefore, the ld. CIT (A) dismissed the appeals for want of requisite information/ documents. Though, the assessee did not appear before any of the authorities below but in consonance of the principle of natural justice and to meet the ends of justice, we are of the view that the assessee deserved to be given one more opportunity of hearing before either of the authorities below. The ld. CIT DR prayed that these appeals may be restored to the file of the ld. CIT (A) with a direction to be heard on merit and to be disposed off accordingly. However, we are of the view that since these cases were decided ex-parte before the ld. AO and there was no representation at all, therefore, it would reasonable and fair if these appeals restored to the file of the ld. Assessing Officer. Accordingly, we restore these appeals to the file of the ld. AO with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. 04. In the result, the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 12.03.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 12.03.2025 Sudip Sarkar, Sr.PS Page | 3 ITA Nos. 488 to 495/PAT/2024 Indira Devi; A.Ys. 13-14 to 20-21 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 "