PARITOSH KUMAR SINGH,PATNA V. ITO, WARD- 6 (5), PATNA

ITA 275/PAT/2025

AI Insights

This case involves five appeals filed by Paritosh Kumar Singh against the orders of the CIT(A), Patna, for the assessment years 2010-2011 to 2014-2015. The appeals were initially delayed by 2196 days each due to the death of the assessee's counsel during the COVID-19 pandemic. Upon filing, the Tribunal found the reasons for the delay plausible and admitted the appeals. However, the assessee failed to comply with evidentiary requirements during the appellate proceedings, leading the Tribunal to restore the matters to the CIT(A) for re-adjudication, contingent upon the payment of specified costs.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714481 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2012-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KUMAR
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, पटना न्यायपीठ, पटना IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, PATNA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH VIRTUAL HEARING AT KOLKATA) आयकर अपील सं/ITA Nos.273 to 277/PAT/2025 (नििाारण वर्ा / AYrs : 2010-2011 to 2014-2015) Paritosh Kumar Singh, Flat No.304, Maa Vindhyavasini Apartment, Sekhpura, Bailey Road, Patna-800014 Vs ITO Ward-6(5), Patna PAN No. :BFKPS 9811 P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Ashwani Kumar, Sr.DR सुनवाई की तारीख / Date of Hearing : 06/08/2025 घोषणा की तारीख/Date of Pronouncement : 06/08/2025 आदेश / O R D E R These five appeals are filed by the assessee against the separate orders of the Id. CIT(A), Patna-2, all dated 29.05.2019 for the assessment years 2010-2011, 2011-2012, 2012-2013, 2013-2014 & 2014-2015, respectively. 2. None appeared on behalf of the assessee. Shri Ashwani Kumar, ld. Sr. DR appeared on behalf of the revenue. 3. All the five appeals of the assessee are barred by 2196 days each. In this regard, an application has been filed by the assessee stating therein that the counsel who was looking after the tax matter of the assessee died during the Covid period and the assessee when came to know that the appeal has to be preferred against the assessment order, immediately consulted another counsel who filed the appeals having the delay of 2196 Printed from counselvise.com ITA Nos.273-277/PAT/2025 2 days each. The contents of the application for condonation of delay are as under :- 4. A perusal of the application filed by the assessee regarding condonation of delay, I found that the reasons for delay are plausible and not found to be false. Accordingly, delay of 2196 each in filing all the five Printed from counselvise.com ITA Nos.273-277/PAT/2025 3 appeals before the Tribunal is condoned and all the appeals are admitted for hearing. 5. As it is noticed that the assessee has not produced the evidences as called for by the ld. CIT(A) in the course of appellate proceedings and also there was non-compliance on the part of the assessee in all the appeals, therefore, in the interest of justice, the issues in all the appeals are restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.5,000/-(Rupees Five Thousand only) each to be payable by the assessee to Bihar State Legal Aid Services Authority, Patna within a period of 60 days from the date of this order and receipt of the same would be produced before the Id. CIT(A) at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld.CIT(A) for all the years under consideration shall remain confirmed. 6. In the result, all the appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 06/08/2025. Sd/- (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER Kolkata; दिनाांक Dated 06/08/2025 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA Nos.273-277/PAT/2025 4 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, पटना /ITAT, Patna 1. Appellant 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पटना / DR, ITAT, Patna 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "