NARENDRA KUMAR,PATNA V. INCOME TAX OFFICER, WARD 5(1), PATNA, PATNA

ITA 161/PAT/2025

AI Insights

The case involves an appeal by Narendra Kumar against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2021-22. The appeal was necessitated due to the ex parte nature of the appellate order, which was passed without a hearing on merits, attributed to the assessee's non-compliance and medical emergencies faced by both the assessee and his chartered accountant. The Tribunal noted the procedural deficiencies in the handling of the case by the lower authorities and decided to restore the matter to the AO for a fresh assessment, ensuring that the assessee is given a fair opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712394 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2021-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJAT DATTA
• Keywords: Reasonable cause; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘PATNA’ BENCH, PATNA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No.161/PAT/2025 (Assessment Year:2021-22) Narendra Kumar KankarbaghTempu Stand, Sampatchak, Bihar-800020 Vs. Income Tax Officer, Ward 5(1), Patna-800001 Bihar (Appellant) (Respondent) PAN No. CATPK3676B Assessee by : None Revenue by : Shri Rajat Datta, DR Date of hearing: 10.07.2025 Date of pronouncement: 29.07.2025 O R D E R Per Rajesh Kumar, AM: This appeal preferred by the assessee against the order of the Commissioner of Income Tax, Appeal (hereinafter referred to as the “Ld. CIT(A)”] dated 27.01.2025for the AY 2021-22. 02. At the outset, the ld. Counsel for the assessee submitted that the appellate order passed by the Ld. CIT(A) ex parte without hearing the assessee on merit. The Ld. AR drew our attention to Para No. 4.1 to 4.10 of page 4 to 6 of the appellate order and submitted that the Ld. CIT(A) had fixed the dates for compliance two times i.e. ,20.12.2024 & 24.01.2025. The Ld. AR submitted that the appellant could not comply in the assessment proceeding owing to my medical urgency as well as detection of cancer to the chartered accountant Printed from counselvise.com Page | 2 ITA No. 161/PAT/2025 Narendra Kumar; A.Y. 2021-22 who was looking after the matter. Due to this precarious condition, the assessee could not be aware of the order passed by Ld. AO in December,2022. The Ld. AR, therefore, prayed that since the facts noted by the AO during the assessment proceeding are factually incorrect and, therefore, in the interest of natural justice and fair-play that the matter may be restored to the file of the AO for appreciation of correct facts and assessment may be made afresh and de novo. 03. The Ld. DR, on the other hand, relied on the orders of the authorities below by submitting even before the Ld. CIT(A) the assessee has not record his presence before the ld. CIT(A) and, therefore, the ex parte order was passed by ld. CIT(A) was attributed to the failure of the assessee to attend the hearings on the dates fixed for hearing. 04. After hearing the rival contentions, we find that undoubtedly the assessee was non-compliance before the Ld. CIT(A) as well as before the ld. AO, hence the orders were 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 reason 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. Before the AO also the proceedings culminated ex-parte. 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 AO 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 AO with a direction to the AO to provide a reasonable opportunity of hearing to the assessee as well. Moreover, it is directed to assessee that the assessee should not seek any adjournments unless otherwise required Printed from counselvise.com Page | 3 ITA No. 161/PAT/2025 Narendra Kumar; A.Y. 2021-22 for reasonable cause. Grounds of appeal raised by assessee are allowed for statistical purposes 05. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 29.07.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 29.07.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna BY ORDER, Printed from counselvise.com "