KAMAL KISHOR SINGH,KHAGARIYA V. ITO, WARD1(1),PATNA, PATNA

ITA 257/PAT/2024

AI Insights

This case involves an appeal by Kamal Kishore Singh against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, for the Assessment Year 2017-18. The primary contention was the ex-parte assessment by the Assessing Officer (AO) and the subsequent dismissal of the appeal by the CIT(A) due to a delay in filing, which was not condoned. The ITAT found that the CIT(A) had dismissed the appeal without considering the merits, in disregard to the provisions of section 250(6) of the Income Tax Act, which requires the CIT(A) to state the points for determination, his decision, and reasons for such decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 28846 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

" आयकर अपीलȣय अͬधकरण,पाटना पीठ, पाटना IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH: PATNA (VIRTUAL HEARING AT KOLKATA) Įी दुåवुǽ आर. एल. रेɬडी, उपाÚय¢ एबं Įी राजेश क ुमार, लेखा सदèयक े सम¢ [Before Shri Duvvuru RL Reddy,Vice-President &Shri Rajesh Kumar, Accountant Member] I.T.A. No. 257/Pat/2024 Assessment Year: 2017-18 Kamal Kishore Singh (PAN: BHYPS 2016 L) Vs. ITO, Ward-1(1), Patna Appellant / ) अपीलाथȸ ( Respondent / (Ĥ×यथȸ) Date of Hearing / सुनवाई कȧ Ǔतͬथ 02.12.2024 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 30.12.2024 For the Assessee / Ǔनधा[ǐरती कȧ ओर से None For the Revenue / राजèव कȧ ओर से Shri Ashok Kumar, CIT ORDER / आदेश Per Rajesh Kumar, AM: This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 27.12.2023 for the AY 2017-18. 2. At the outset, we find neither the assessee nor his AR appeared to attend the hearing despite services of notices on the assessee and therefore, we decide this appeal on the facts available before us after hearing the Ld. D.R . 2 I.T.A. No.257/Pat/2024 Assessment Year: 2017-18 Kamal Kishore Singh 3. We note that the assessment in this case was framed by the AO ex-parte when the assessee failed to appear on the various dates allowed by the AO. Similarly before the Ld. CIT(A) there was no representation and Ld. CIT(A) dismissed the appeal in liminie by not condoning the delay because according to the Ld. CIT(A) there was no sufficient and bonafide reasons for the same. In other words, the Ld. CIT(A) dismissed the appeal without condoning the delay of 96 days in filing the appeal without deciding the issues on merits. 4. Having considered the facts of the case and hearing the ld DR , we are of the view that the ends of justice could be well served if the assessee is given one more opportunity of hearing to present its case before the Ld. CIT(A) as ld CIT(A) has dismissed the appeal in disregard to provisions of section 250(6) of the Act which mandates that the ld CIT(A) shall state the point for determination, his decision thereon and reasons for taking such decision. So far as the delay of 96 days is concerned, we have perused the condonation petition filed by the assessee before the Ld. CIT(A) and observed that the assessee has duly explained the reasons for delay in filing the appeal before the First Appellate Authority which we find to be sufficient, genuine and Bonafide. Accordingly we condone the delay of 96 days in filing the appeal before the Ld. CIT(A). Therefore, we restore the issue to the file of Ld. CIT(A) with the direction to decide the same on merit after affording a reasonable opportunity of hearing to the assessee to furnish the evidences. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 31st December, 2024 Sd/- Sd/- (Duvvuru RL Reddy /दुåवुǽ आर. एल. रेɬडी) (Rajesh Kumar/राजेश क ुमार) Vice-President/उपाÚय¢ Accountant Member/लेखा सदèय Dated: 31st December, 2024 SM, Sr. PS 3 I.T.A. No.257/Pat/2024 Assessment Year: 2017-18 Kamal Kishore Singh Copy of the order forwarded to: 1. Appellant- Kamal Kishore Singh, 2, Pramanand Singh, Bourney, Chautham, Khagariya, Bihar-851201 2. Respondent – ITO, Ward-1(1), Patna 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. PCIT- , Patna 5. DR, Patna Bench, Patna True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "