PLUTUS INFRASTRUCTURE LTD,PATNA V. ITO, WARD-2(2), PATNA, PATNA

ITA 30/PAT/2025

AI Insights

The case involves Plutus Infrastructure Ltd., a company engaged in real estate development, which appealed against the order of the National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2015-16. The NFAC had made additions to the assessee's declared income based on estimated profits from undisclosed sales and other provisions under the Income Tax Act, 1961. The initial appeal to the CIT(A) was dismissed due to non-prosecution as the assessee failed to appear. Subsequently, the assessee filed an appeal with the Income Tax Appellate Tribunal, which was delayed by 303 days. The Tribunal condoned the delay, citing reasonable cause, and remanded the case back to the CIT(A) for a fresh hearing on merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828694 (ITAT-PATNA)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Patna
• Assessment Year: misc
• Appeal Filed On: 27-01-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 43CA; 2

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. No.30/Pat/2025 Assessment Year: 2015-16 Plutus Infrastructure Ltd.………………. …………………....Appellant 310, N P Centre, New Dak Bunglow Road, Patna- 800001.. [PAN: AADCP2152Q] vs. ITO, Ward-2(2), Patna……..…..……………..………………….…..... Respondent Appearances by: Shri D. V. Pathy, Sr. Adv. appeared on behalf of the appellant. None appeared on behalf of the Respondent. Date of concluding the hearing : January 07, 2026 Date of pronouncing the order : January 12, 2026 आदेश / ORDER Per Sonjoy Sarma, Judicial Member: The present appeal filed by the assessee is directed against the order dated 29.02.2024 passed by the NFAC, Delhi u/s 250 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2015-16. 2. Brief facts of the case are that the assessee is a company engaged in the business of real estate development and construction. For the assessment year 2015–16, the assessee filed its return of income declaring a total income of ₹83,028. During the course of assessment proceedings, the Assessing Officer estimated the net profit at the rate of 8% on undisclosed sales and accordingly made an addition of ₹17,71,120. In addition thereto, an addition of ₹5,60,000 was made Printed from counselvise.com I.T.A. No.30/Pat/2025 Plutus Infrastructure Ltd 2 under section 43CA of the Income-tax Act, 1961. The assessment was completed accordingly. 3. Aggrieved by the assessment order, the assessee preferred an appeal before the CIT(A). However, the appeal was dismissed for non- prosecution, as the assessee failed to appear or effectively represent its case. 4. The assessee has now preferred an appeal before the Tribunal with a delay of 303 days. The assessee filed an application for condonation of delay, explaining the reasons for such delay. After considering the submissions and the reasons stated, we are satisfied that there existed a reasonable cause preventing the assessee from filing the appeal within the prescribed time. Accordingly, the delay of 303 days is condoned. 5. It was submitted that since the order of the Ld. CIT(A) was passed ex parte, the assessee did not get a proper opportunity to represent its case and place relevant supporting documents on record. It was argued that in the interest of justice, one more opportunity should be granted to the assessee to substantiate its claim on merits. 6. On the other hand, the learned Departmental Representative supported the order of the lower authorities. 7. We, after hearing the rival submissions and perusing the material available on record, we find that the appeal before the Ld. CIT(A) was dismissed solely on account of non-appearance of the assessee, without adjudication on merits. The assessee was thus deprived of a reasonable opportunity of being heard. In our considered opinion, in the interest of justice and fair play, the matter deserves to be restored to the file of the Printed from counselvise.com I.T.A. No.30/Pat/2025 Plutus Infrastructure Ltd 3 Ld. CIT(A) for fresh adjudication on merits, after providing due and reasonable opportunity of being heard to the assessee. Accordingly, the entire issue is remanded back to the Ld. CIT(A) with a direction to examine the matter afresh in accordance with law and after considering the submissions and evidence that may be filed by the assessee. 8. In the result the appeal of the assessee is allowed for statistical purposes. Kolkata, the 12th January, 2026. Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 12.01.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3.CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "