MOHAMMAD ASLAM KHAN,PATNA V. ITO, WARD-5(2), PATNA

ITA 561/PAT/2024

AI Insights

The case involves Mohammad Aslam Khan, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals) concerning the assessment year 2017-18. The appeal was initially time-barred by 183 days, but the delay was condoned due to the exceptional circumstances cited, including the COVID-19 pandemic and the illness and subsequent death of the assessee's counsel. The primary grievance was the addition of Rs. 10,86,000 as unexplained cash deposits in the bank account of the assessee. Both the Assessing Officer and the CIT(A) had passed their orders ex parte, which led to the appeal being heard by the Tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 32389 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Condonation of delay; Set aside
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA Before SRI SANJAY GARG, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 561/PAT/2024 Assessment Year: 2017-18 Mohammad Aslam Khan ………….. Appellant At White House, Umra Draz Lane, Patna-800008. (PAN: ASAPK1142P) Vs. ITO, Ward-5(2), Patna .............. Respondent Appearances: Appellant represented by: Shri Prasoon Kr. Advocate Respondent represented by: Shri Ashwani Kr. Singal, JCIT Date of concluding the hearing : 21.01.2025 Date of pronouncing the order : 21.01.2025 ORDER Per Sanjay Awasthi, Accountant Member: The captioned appeal has been preferred by the assessee against the order dated 29.12.2023 of the Ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre, 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 (AY) 2017-18. 2. This appeal of the assessee is time barred by 183 days. Application for condonation of delay has been filed. Considering the averments made in the said application, we condone the delay in filing this appeal and the same is taken up for hearing. 3. The assessee in this appeal is aggrieved by the action of the lower authorities in making/confirming the addition of Rs. 10,86,000/- on account of unexplained cash deposits in the bank account. I.T.A. No.: 561/PAT/2024 Mohammad Aslam Khan, AY : 2017-18 Page 2 of 3 4. At the outset, the Ld. Counsel for the assessee inviting our attention to the impugned orders of the Assessing Officer as well as the Ld. CIT(A) has submitted that both the orders of the authorities below have been passed ex parte of the assessee. The assessee has duly pleaded in the grounds of appeal that the assessee could not represent before the Ld. CIT(A) because the Ld. CIT(A) had issued notice of hearing during Covid-19/lock down period. Further, the Ld. Counsel representing the assessee namely Shri Sudhir Kumar Narayan during the said period was diagnosed with prostate cancer and that disease had occurred time and again and ultimately, he died on 09.06.2024. That due to the aforesaid circumstance, the assessee could not represent its case before the Ld. CIT(A). It has been pleaded that the assessee has a fair case on merits and that the assessee may be given an opportunity to bring the true and correct factual position before the lower authorities. 5. The Ld. DR, on the other hand, relied on the orders of the lower authorities. 6. Considering the aforesaid submissions of the Ld. AR of the assessee and in the interests of justice, in our view, the assessee should be given an opportunity to present his case before the Ld. CIT(A). In view of this, the impugned order of the Ld. CIT(A) is set aside. The matter is restored to the file of the Ld. CIT(A) for de novo adjudication on this issue. Needless to say, the Ld. CIT(A) will give proper opportunity to the assessee to present his case and if requires remand report from the Assessing Officer has to be obtained and thereafter to decide the matter in accordance with law. 7. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court. Sd/- Sd/- [Sanjay Garg] [Sanjay Awasthi] Judicial Member Accountant Member Dated: 21.01.2025 J.Dey (Sr. P.S.) I.T.A. No.: 561/PAT/2024 Mohammad Aslam Khan, AY : 2017-18 Page 3 of 3 Copy of the order forwarded to: 1. Appellant : Mohammad Aslam Khan 2. Respondent : ITO, Ward-5(2), Patna 3. CIT(A), NFAC, Delhi 4. CIT 5. CIT(DR), Patna Bench, Patna. 6. Guard File. //True copy // By order Assistant Registrar ITAT, Patna Benches Patna "