NIRUPAMA KUMARI,PURNIA V. DCIT/ACIT, CENT CIR-1, PATNA, PATNA

ITA 220/PAT/2025

AI Insights

The case involves appeals by Nirupama Kumari against the orders of the Commissioner of Income-tax (Appeals), Patna, for several assessment years. The appeals were initially dismissed by the CIT(A) due to non-representation and lack of requisite information/documents from the assessee. The ITAT, considering a similar precedent in the assessee's spouse's case, decided to remit the matter back to the CIT(A) for a fresh hearing on merits. The ITAT's decision was influenced by the principles of natural justice, despite the absence of the assessee's direct representation during the proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788990 (ITAT-PATNA)
• Duration Of Justice: 6 month(s) 29 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: 30-04-2025
• Other Referred Cases: Amit Kumar's case
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A.H. CHOWDHARY
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 153A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM ITA Nos.220 to 223, 224/PAT/2025 (Assessment Years:2012-13 to 2015-16 & 2018-19) Nirupama Kumari W/o Amit Kumar, C/o ambition Coaching, Navratan Hatta, Purnia, Purnia-854301, Bihar Vs. DCIT/ ACIT, Cent Cir-1, Patna Patna, Purnia, Bihar (Appellant) (Respondent) PAN No. BBLPK5789B Assessee by : None (Petition filed) Revenue by : Shri A.H. Chowdhary, DR Date of hearing: 25.11.2025 Date of pronouncement: 28.11.2025 O R D E R Per Rajesh Kumar, AM: These are appeals preferred by the assessee against the orders of the Commissioner of Income-tax (Appeals), Patna-3, (hereinafter referred to as the “Ld. CIT(A)”] dated 20.02.2025, 21.02.2025 for the AY 2012-13 to 2015-16 & 2018-19. 2. As the facts and circumstances are exactly similar in all the above cases, we take ITA No.220/PAT/2025 for A.Y. 2012-13 and decide the issue accordingly. 3. At the time of hearing none appeared on behalf the assessee but filed a letter dated 25.11.2025 which read as under: - “Sub: Pray for conclusion of Appeal and/or Time petition for adjournment of hearing fixed on 25.11.2025. in the case of Nirupama Kumari, Wie Mr. Amit Kumar, C/o Ambition Coaching, Navratan Hatta, Purnia-854301 (Bihar) PAN: BBLPK578910 for A/V: 2012-13 to A/V 2015-16 and A/V: 2015-19. Printed from counselvise.com Page | 2 ITA Nos.220 to 223, 224/PAT/2025 Nirupama Kumari; A.Ys. 2012-13 to 2015-16 & 2018-19 Ref Appeal No. ITA-220 10 223 & 224/PAT/2025 Sir, On captioned subject the appellant prays your honor as under: 01. That the search was carried out in appellants spouse case Mr Amit Kumar PAN: ΑΡΟΡΚ24328 (ITA Appeal No 225..../PAT/2025) and the assessment for A/Υ: 2013-14 and 2016-17 to 2017-18 & A/Y; 2018-19 was completed u/s 153A of IT Act 1961 and the appeal was disposed of by Honorable CIT(A)-3, Patna without considering the written submission and the appeal was disposed of Ex-parte and confirmed with these observations the above all ground taken by the appellant is dismissed. 02. That the Honorable Bench of ITAT on hearing of the appeal on 30.09.2025 in appellants spouse case has set aside the appeal and was restored back to before the court of CIT(A)-3 Patna for hearing of the appeal on merit afresh. 03. That the assessment in the appellants case was completed u/s153AC on similar facts & circumstances as was in her spouse case, therefore seeing the similar facts & nature of the appeal in the appellants case, as was disposed of by Honorable CIT(A)-3, Patna without considering the written submission and the appeal was disposed of Ex-parte and confirmed with these observations the above all ground taken by the appellant is dismissed. It is therefore prayed that the honorable Bench if agreed, pursuant to ITAT order in the appellants spouse case (Amit Kumar), appellants bunch of appeal for A/Y: 2012-13 to A/Y 2015-16 and A/Y: 2018-19 may kindly be disposed of by restoring back to before the court of CIT(A) for hearing of the appeal on merit afresh. AND/OR this application may kindly treated as time petition for adjournment of Hearing in the month of December-2025. For this act of kindness the appellant shall ever pray. Submitted SD/- (CA KP Jalan)A/R Dated: 25.11.2025” 3.1. After hearing the ld. DR and perusing the materials available on record before us with the assistance of the ld. DR, we observe that in this case the assessment was framed u/s 153A/143(3) of the Act assessing the total income at ₹11,84,500/-. Before the ld. CIT (A), there was no representation on behalf of the assessee and therefore, the ld. CIT (A) dismissed the appeals for want of requisite information/ documents. The learned Authorized Representative vide letter dated Printed from counselvise.com Page | 3 ITA Nos.220 to 223, 224/PAT/2025 Nirupama Kumari; A.Ys. 2012-13 to 2015-16 & 2018-19 25.11.2025 also requested for remanding the matter back to the file of the learned CIT (A) by relying on the decision of the coordinate bench in his wife case which under similar circumstances and facts was restored to the file of CIT(A) for re-adjudication. Though, the assessee did not appear before ld. CIT (A) but in consonance of the principle of natural justice and to meet the ends of justice, we remit the matter back to the file of ld. CIT (A) with a direction to provide one more opportunity of being heard to the assessee and decided the issue accordingly. At the same breath, we also hereby caution the assessee to promptly co-operate in the proceedings before the ld. CIT (A) failing which the ld. CIT (A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on record. Thus, the grounds raised by the assessee are allowed for statistical purposes. 4. The issue raised in other appeals in ITA nos. 221 to 224/PAT/2025 are similar to one as decided by us in ITA No. 220/PAT/2025 (supra). Accordingly, our decision would, mutatis mutandis, apply to these appeals of assessee. Hence, the assessee‘s appeals are allowed for statistical purposes. 5. In the result, the appeals of the assessee are 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 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 4 ITA Nos.220 to 223, 224/PAT/2025 Nirupama Kumari; A.Ys. 2012-13 to 2015-16 & 2018-19 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 "