MANOJ KUMAR SINGH,PATNA V. ACIT, CIR-5, PATNA, PATNA

ITA 231/PAT/2024

AI Insights

The case involves two appeals by the assessee, Manoj Kumar Singh, against the orders of the Commissioner of Income Tax (Appeals) for the Assessment Years 2007-08 and 2010-11. The appeals were heard together due to the identical facts and issues involved. The primary contention in the appeals pertained to various disallowances and additions made by the Assessing Officer under different sections of the Income Tax Act, 1961. The Tribunal noted that the assessee's case was not adequately represented at the lower levels due to the illness and subsequent death of his counsel, which led to the setting aside of the CIT(A)'s orders and a directive for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 37860 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Condonation of delay; Set aside
• Section: 250; 68; 40A(3); 43B; 40a(ia)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PATNA “SMC” BENCH, VIRTUAL HEARING AT KOLKATA Before SRI SANJAY GARG, JUDICIAL MEMBER I.T.A. Nos.: 230 & 231/PAT/2024 Assessment Years: 2007-08 & 2010-11 Manoj Kumar Singh ………….. Appellant Gr. Floor, Angad Apartment, G.D. Mishra Path, New Pataliputra Colony, Bihar-800013. (PAN: AFZPS9144M) Vs. DCIT/ACIT, Circle-5, Patna .............. Respondent Appearances: Appellant represented by: Shri Giridhar Dheliya, CA & Shri Sumit Sourabh, Advocate Respondent represented by: Shri Ashwani Kumar, Sr. DR Date of concluding the hearing : 11.02.2025 Date of pronouncing the order : 11.02.2025 ORDER Both the captioned appeals have been preferred by the assessee against the separate orders dated 02.08.2021 and 04.12.2023 of the Ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as Ld. ‘CIT(A)’] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year (AYs) 2007-08 and 2010-11 respectively. Since facts and issue involved in both the appeals are identical hence, the same have been heard together are being disposed of by this common order. 2. Appeal of the assessee for AY 2007-08 is time barred by 910 days. A separate application for condonation of delay along with affidavit of the assessee has been filed, wherein it has been deposed that Mr. K. K. Singh the then counsel for the assessee was suffering from cancer and very serious neurological issues due to which he could not represent his case properly before the Assessing Officer as well as before the Ld. CIT(A) and due to that I.T.A. Nos.:230 & 231/PAT/2024 Manoj Kumr Singh, AYs : 2007-08 & 2010-11 Page 2 of 3 reason also only there was a delay in filing the appeal on behalf of the assessee as he did not inform in time to the assessee regarding passing of the impugned order of the Ld. CIT(A). Considering the aforesaid submissions, in my view, the reason explained by the assessee would constitute sufficient cause for delay in filing the said appeal, therefore, the delay in filing the appeal is hereby condoned. 3. The assessee in ITA No. 231/Pat/2024 has raised the following issues relating to additions/disallowance made by the Assessing Officer. 1. Disallowance u/s. 43B … Rs.7,12,232/- 2. Disallowance u/s. 40A(3) … Rs. 40,792/- 3. Disallowance u/s. 30A(3) … Rs.4,05,141/- 4. Disallowance u/s. 40a(ia) … Rs.4,59,185/- 5. Disallowance of donation … Rs. 51,500/- 6. Additions u/s. 68 …. Rs.8,50,000/- 7. Additions of Bank Interest … Rs. 3,506/- 8. Disallowance of Dep. … Rs. 2,340/- Whereas, the assessee in ITA No. 230/Pat/2024 has disputed the following additions/disallowance made by the Assessing Officer : 1. Disallowance u/s. 40a(ia) …… Rs.4,71,211/- 2. Disallowance of Dep. …… Rs. 7,125/- As observed above, the Ld. Counsel for the assessee has submitted that due to illness of his counsel Shri K. K. Singh, who has even expired about one and half years back, the case of the assessee could not be represented properly before the lower authorities. In view of this, the impugned order of the Ld. CIT(A) is set aside. The matter is restored to the file of the Assessing Officer in both the appeals for assessment afresh on the issues as noted above. It is directed that the assessee will present his case before the Assessing Officer I.T.A. Nos.:230 & 231/PAT/2024 Manoj Kumr Singh, AYs : 2007-08 & 2010-11 Page 3 of 3 and furnish necessary documents and explanations, thereafter the Assessing Officer will decide the issues in accordance with law. 5. In the result, both the appeals of the assessee are treated as allowed for statistical purpose. Order pronounced in the open Court. Sd/- [Sanjay Garg] Judicial Member Dated: 11.02.2025 J.Dey (Sr. P.S.) Copy of the order forwarded to: 1. Appellant : Shri Manoj Kumar Singh 2. Respondent : DCIT/ACIT, Circle-5, Patna 3. CIT(A), NFAC, Delhi 4. CIT 5. DR, ITAT, Patna Bench, Patna. 6. Guard File. //True copy // By order Assistant Registrar ITAT, Patna Benches "