JANARADAN SINGH(HUF),BUXAR V. ACIT, CIR-1, PATNA, PATNA

ITA 478/PAT/2024

AI Insights

This case involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2017-18. The primary contention was that the CIT(A) had adjudicated the appeal in an ex parte manner without considering the substantial submissions and evidence provided by the assessee, Janardan Singh (HUF). The Income Tax Appellate Tribunal (ITAT) found that the CIT(A) had indeed not considered the assessee's submissions and had passed a non-speaking order. Consequently, the ITAT restored the issues to the file of the CIT(A) for re-adjudication, ensuring that the assessee is granted an adequate opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 33450 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH” PATNA (VIRTUAL HEARING AT KOLKATA) SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 478/Pat/2024 Assessment Year: 2017-18 Janardan Singh, Village- Balihar, P.O.- Dullahpur, Buxar (Bihar) – 802118 [PAN: AADHJ7670J] ...............…...…………….... Appellant vs. ACIT, Circle -1, Patna, 3rd Floor, Lok Nayak Jai Prakash Bhawan, Dak Bunglow Chowk, S Patna - 800001 .......…..…......................... Respondent Appearances by: Assessee represented by : Sh. A.K. Rastogi, Sr. Advocate Sh. Rakesh Kumar, Advocate Department represented by : Sh. Ashwani Kumar, Sr. DR Date of concluding the hearing : 24.02.2025 Date of pronouncing the order : 24.02.2025 ORDER PER BENCH 1. This is an appeal filed by the Revenue against the order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [in short “the Ld. CIT(A)”] in appeal No. CIT(A), Patna- 1/10648/2019-20 for the Assessment Year 2017-18. 2. Shri A.K. Rastogi and Shri Rakesh Kumar, Advocate appeared on behalf of the assessee and Shri Ashwani Kumar, Sr. DR appeared on behalf of the Revenue. It was submitted by the Ld. AR that notice of I.T.A. No. 478/Pat/2024 Janaradan Singh (HUF) 2 hearing had been received by the assessee in the e-proceedings and the assessee had also responded and uploaded substantial submissions before the Ld. CIT(A). It was submitted that the Ld. CIT(A) without considering the submissions of the assessee has adjudicated in an exparte manner and did not consider the evidence submitted before him. In reply, the Ld. Sr. DR supported the order of Ld. CIT(A). We have considered the rival submissions. A perusal of the submissions produced by the assessee shows that the assessee has submitted substantial evidence before the Ld. CIT(A). The e-proceedings acknowledgment shows as follows: 3. A perusal of the order of Ld. CIT(A), the assessee shows that submissions made by the assessee have not been considered when he disposed of appeal by the assessee. It is worthwhile to mention that justice I.T.A. No. 478/Pat/2024 Janaradan Singh (HUF) 3 should not only done but it should also be seen to be done. Passing a speaking order is something that an authority is expected to do when he is given the duty to adjudicate on issues; it is not only that the Ld. CIT(A) has not considered any of the evidence submitted by the assessee but has gone on to hold that the assessee has not proved any of the transaction. This being so as a non-speaking order has been passed by the Ld. CIT(A), the issues in the appeal are restored to the file of Ld. CIT(A) for re- adjudication, after granting the assessee adequate opportunity of being heard and after considering the response of the assessee, if any filed. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the court on 24.02.2025 Sd/- Sd/- [Sanjay Awasthi] [George Mathan] Accountant Member Judicial Member Dated: 24.02.2025 AK, PS Copy of the order forwarded to: 1. Janardan Singh (HUF) 2. ACIT, Circle -1, Patna 3. CIT(A)- 4. CIT- 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Benches "