MD ARIF IMAM,SAMASTIPUR V. DY. CIT, CIR-3, DARBHANGA

ITA 126/PAT/2025

AI Insights

MD Arif Imam appealed against the order of the National Faceless Appeal Centre, Delhi, which was dated 03.10.2023 for the Assessment Year 2015-16. The appeal was initially barred by limitation by 442 days, but the delay was condoned after the assessee's counsel provided satisfactory reasons. The main contention was that the appellate order was passed ex-parte without a hearing on merits, which the assessee only became aware of upon receiving the order. Both the assessee's counsel and the Departmental Representative did not oppose the restoration of the matter to the CIT (A) for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788971 (ITAT-PATNA)
• Duration Of Justice: 8 month(s) 11 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: 18-03-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KR. SINGAL
• Assessee Lawyers: ABHI SARKAR
• 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.126/PAT/2025 (Assessment Year: 2015-16) MD Arif Imam Dhrampur, Ward No.1, Samastipur, Bihar-848101 Vs. Dy. CIT, Cir-3 Darbhanga, Darbhanga, Bihar (Appellant) (Respondent) PAN No. AATPI8964N Assessee by : Shri Abhi Sarkar, AR 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 03.10.2023 for the AY 2015-16. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 442 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate the appeal 2.1. 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 of the appellate order and submitted that the Ld. CIT(A) Printed from counselvise.com Page | 2 ITA No.126/PAT/2025 MD Arif Imam; A.Y. 2015-16 had fixed various dates of hearings which could not complied with. However, on receipt of the appellate order the assessee came to know about appeal having been heard ex-parte. The Ld. AR, therefore, 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. 2.2. The ld. DR on the other hand did not oppose the counsel of the assessee. 2.3. 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 was 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 28.11.2025. Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Patna, Dated: 28.11.2025 Sangeeta Sinha, Sr.PS Printed from counselvise.com Page | 3 ITA No.126/PAT/2025 MD Arif Imam; A.Y. 2015-16 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 "