K B TECHNIC PVT. LTD,PATNA V. DC/ACIT. COR-2, PATNA, PATNA

ITA 54/PAT/2025

AI Insights

KB Technic Pvt. Ltd. appealed against the order of the National Faceless Appeal Centre, Delhi, which was passed ex-parte for the Assessment Year 2017-18. The assessee's counsel requested that the issue be restored to the AO's file to allow the presentation of complete details and evidence, seeking a decision on merit afresh. The Departmental Representative did not oppose this request. The Tribunal, considering the circumstances and the principles of natural justice, decided to remand the case back to the AO for a fresh assessment after providing the assessee an opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790371 (ITAT-PATNA)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 10-02-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KR. SINGAL
• Assessee Lawyers: S A.K. RASTOGI; RAKESH KUMAR; ARS
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM ITA No.54/PAT/2025 (Assessment Year: 2017-18) KB Technic Pvt. Ltd. 3-A, Singeshwar Palace, East Boring Canal Road, Patna- 800001, Bihar Vs. DC/ACIT. COR-2, Patna Patna, Bihar-800001 (Appellant) (Respondent) PAN No. AAACK9200F Assessee by : S/Shri A.K. Rastogi & Rakesh Kumar, ARs Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 26.11.2025 Date of pronouncement: 28.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 09.12.2024 for the AY 2017-18. 2. At the outset, the ld. Counsel for the assessee submitted that the order was passed ex-parte in the assessment proceedings as well as before the learned CIT (A). The ld. Counsel for the assessee therefore prayed that the issue may kindly be restored to the file of the ld. AO so that the complete details/ evidences could be filed and issue be decided on merit afresh. 2.1. The ld. DR on the other hand did not oppose the counsel of the assessee. Printed from counselvise.com Page | 2 ITA No.54/PAT/2025 KB Technic Pvt. Ltd.; A.Y. 2017-18 2.2. After hearing the rival contentions and perusing the materials available on record, we find that the ends of justice would be made if the assessee is given one more opportunity before the AO to present his case. Accordingly, we set aside the appeal of the assessee to the file of the ld. AO with a direction to decide the same after affording reasonable opportunity of hearing to the assessee to present his argument and evidences in his defense. Accordingly, the appeal of the assessee is allowed for statistical purposes. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 28.11.2025. Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Patna, Dated: 28.11.2025 Sangeeta Sinha, Sr.PS Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "