MANTI DEVI,AURANGABAD V. ASSESMENT UNIT, NFAC, ITO WARD- 3 (4), SASARAM

ITA 572/PAT/2024

AI Insights

This case involves an appeal by the assessee, Manti Devi Raypura Ram, against an ex-parte order from the National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2022-23. The assessee's counsel argued that the appellate order was passed without a proper hearing on merits, as the assessee was unaware of the appeal's proceedings until after the order was received. The Departmental Representative did not oppose the assessee's request for a rehearing. The Tribunal found that the CIT (A) had not adequately set out the points of determination and the reasons for the decision, as required by section 250(6) of the Income Tax Act. Consequently, the Tribunal restored the matter to the CIT (A) for a de novo decision, ensuring the assessee is given a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791855 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2022-2023
• Appeal Filed On: 04-09-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KUMAR
• Assessee Lawyers: G.P. TULSIYAN
• Keywords: Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM ITA No.572/PAT/2024 (Assessment Year:2022-23) Manti Devi Raypura Ram villash Nagar, HO Shahpur, Aurangabad, Aurangabad, Bihar-824101 Vs. Income Tax Officer, Ward 3(4) NFAC, Income Tax Office, Old GT Road, Near Prakash Petrol Pump, Sasaram, Bihar-82115 (Appellant) (Respondent) PAN No. BOQPD5037M Assessee by : Shri G.P. Tulsiyan, AR Revenue by : Shri Ashwani Kumar, DR Date of hearing: 27.11.2025 Date of pronouncement: 09.12.2025 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 15.07.2024 for the AY 2022-23. 2. The ld. Counsel for the assessee submitted that the appellate order passed by the Ld. CIT(A) is an ex-parte order passed without hearing the assessee on merit. The Ld. AR drew our attention to page 2 of Para 4.1 of the appellate order and submitted that the Ld. CIT(A) had fixed various dates of hearings which was not complied with. However, on receipt of the appellate order the assessee came to know about appeal having been disposed of ex-parte. The Ld. AR, therefore, Printed from counselvise.com Page | 2 ITA No.572/PAT/2024 Manti Devi; A.Y. 2022-23 prayed, in the interest of natural justice and fair-play that the matter may be restored to the file of the CIT (A) for fresh adjudication. 2.1. The ld. DR on the other hand did not oppose the counsel of the assessee. 2.2. After hearing the rival contentions and perusing the materials available on record, we find that undoubtedly the assessee was non- compliance before the Ld. CIT(A) and the decision passed ex parte. However, in our opinion, the Ld. CIT(A) is duty bound to set out the point of determination and his decision thereon and the reasons for taking the said decision as mandated by the provision of section 250(6) of the Act which apparently has not been done by the appellate authority. Accordingly, in the interest of justice and fair play, we deem it fit and proper to restore the issue back to the file of the learned CIT (A), so that the facts could be appreciated in correct perspective and order is passed accordingly de novo. Accordingly, we restore the issue to the file of the CIT (A) with a direction to provide a reasonable opportunity of hearing to the assessee as well. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 09.12.2025. Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Patna, Dated: 09.12.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No.572/PAT/2024 Manti Devi; A.Y. 2022-23 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 "