MOHAMMED ASHFAQ ANSARI,ARARIA V. INCOME TAX DEPARTMENT, DELHI, DELHI

ITA 698/PAT/2024

AI Insights

This case involves an appeal by Mohammed Ashfaq Ansari against the order of the National Faceless Appeal Centre, Delhi, concerning the assessment year 2014-15. The primary issue was the delay in filing the appeal, which was initially barred by 232 days. The assessee's counsel provided explanations for the delay, which the Tribunal found to be genuine, leading to the condonation of the delay. Furthermore, the Tribunal noted that the CIT (A) had passed the order without considering the merits of the case due to the assessee's non-compliance with various opportunities previously allowed. Consequently, the Tribunal restored the appeal to the CIT (A) for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831587 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 17-12-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: KAPIL NARAYAN JHA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA (Through Virtual Hearing at Kolkata) BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM ITA No. 698/PAT/2024 (Assessment Year: 2014-15) Mohammed Ashfaq Ansari Hajiganj Maheswari Via Jogbani, Forbesganj, Araria, Bihar-854328, Vs. Income Tax Department NFAC, Delhi (Appellant) (Respondent) PAN No. AHYPA3439Q Assessee by : Shri Kapil Narayan Jha, AR Revenue by : None Date of hearing: 25.08.2025 Date of pronouncement: 20.01.2026 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 29.02.2024 for the AY 2014-15. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 232 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. After hearing the ld. AR 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 as under. Printed from counselvise.com Page | 2 ITA No. 698/PAT/2024 Mohammed Ashfaq Ansari; A.Y. 2014-15 3. After hearing the ld. AR and perusing the materials available on record, we find that the ld. CIT (A) has passed the order without considering the merits of the case as the assessee did not make any compliance before the ld. CIT (A) to the various opportunities allowed. Under these circumstances, we are of the view that the ends of justice would be well served if the assessee is given one more opportunity before the ld. CIT (A) to present his case. Accordingly, we restore this appeal to the file of the ld. CIT (A) with a direction to decide the same afresh after affording reasonable opportunity of hearing to the assessee. Consequently, the appeal of the assessee is allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 20.01.2026. Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Kolkata, Dated: 20.01.2026 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "