RAJ KISHORE UPADHYAY,GOPALGANJ V. ITO, SIWAN, SIWAN

MA 10/PAT/2025

AI Insights

The case involves a Miscellaneous Application filed by the assessee, Raj Kishore Upadhyay, seeking rectification of an ITAT order dated 04.02.2025 concerning the Assessment Year 2017-18. The application was based on the grounds that the Tribunal's earlier order erroneously stated that relevant ITAT orders were not placed on record, and it failed to acknowledge a subsequent order by the Assessing Officer (AO) under sections 154/254 of the Income Tax Act, which had deleted an addition of \\u20b92,23,88,245 after verification from the bank. The Tribunal, upon reviewing the submissions and the records, agreed that there was a mistake and rectified the order accordingly, acknowledging the placement of the relevant ITAT order on record and deleting the penalty.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396361 (ITAT-PATNA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Other Referred Cases: ITA No. 300/Pat/2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Set aside; Rectification of order

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER MA No.10/Pat/2025 (Arising out of ITA No. 459/Pat/2024) (Assessment Year 2017-18) Raj Kishore Upadhyay, Rajendra Nagar, Ward No. 22, Gopalganj, Bihar - 841428 [PAN: AAJPU7920N] ……………………………… Applicant vs. Income Tax Officer, Ward, Siwan-841428 ..…............................... Respondent Appearances by: Assessee represented by : Alok Kumar Adv. Department represented by : Sh. Ashwani Kr. Singal, JCIT Date of concluding the hearing : 16.05.2025 Date of pronouncing the order : 27.05.2025 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. The present Miscellaneous Application has been filed by the assessee for rectification of order, dated 04.02.2025, passed by the Tribunal in ITA No. 459/Pat/2024, pertaining to the Assessment Year 2017-18. The assessee has filed the following written submissions: “1. That this is an application by the appellant for rectification of order heard on 16- 01-2025 and pronounced on 04-02-2025 while available on portal on 21-02-2025 only by this Hon'ble Tribunal in the above-mentioned appeal which appears to be erroneous as mistake is apparent from the record. 2. That the Hon'ble Tribunal has pronounced in the open court regarding allowing the appeal after verifying the order of this Hon'ble bench vide ITA 300/PAT/2023 in Quantum Assessment Order, by such relevant order, Quantum Assessment Order has been set a-side. The Hon'ble bench further directed the bench clerk to place the appeal's order effect when the AR of the appellant informed the Hon'ble bench that Ld. A.O. has passed the order u/s 154/254 of the IT Act and deleted the alleged addition of ₹2,23,88,245/-after due verification from the bank and said order has 2 MA No. 10/Pat/2025 Raj Kishore Upadhyay been already mailed to bench on 14.01.2025 with a request to place before the Hon'ble bench. 3. It appears from the order under para 3 which shows an apparent mistake since it is noted as \"However, relevant orders of ITAT were not placed on record.\" While such ITAT order is part of the memo of this appeal which is available on record. Further, it is also on record that order of A.O. in response to Hon'ble ITAT order passed u/s154/254 is also send through mail on 14.01.2025 before date of hearing.” 1.1 We have heard the Ld. AR/DR at length and it is demonstrated that indeed in the quantum matter the issue has been set aside by the Hon’ble Patna Bench of ITAT, vide ITA No. 300/Pat/2023. Thereafter, the Ld. AO has passed an order u/s 154/254 of the Act and deleted the addition of Rs. 2,23,88,245/- after due verification from the bank. The claim of the assessee is genuine and there has been a mistake on record which deserves to be rectified. Accordingly, paragraph 3 of the ITAT’s order [ITA No. 459/Pat/2024, order dated 04.02.2025] is modified as under: 2. In paragraph 3, it is written as under: “However, the relevant order of ITAT has not placed on record” This shall be now read as under: “The relevant order of ITAT has been placed on record.” 3. In paragraph 4, it is written as under: “4. We have considered the arguments from both sides and also gone through the records. It is felt that the assessee deserves a chance to present the facts before the Ld. CIT(A). Accordingly, we direct for the condonation of delay before the Ld. CIT(A) and also direct that the assessee must present the full facts before him, including any order of ITAT in his own quantum matter. This matter is accordingly remanded back to the file of Ld. CIT(A).” This shall be now read as under: 3 MA No. 10/Pat/2025 Raj Kishore Upadhyay “We have considered the arguments from both the sides and also gone through the records. Since the quantum matter has already been set aside by the Hon’ble ITAT hence the penalty cannot survive at this stage. Accordingly, the impugned penalty is hereby deleted.” 4. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced on 27.05.2025 Sd/- Sd/- (Sonjoy Sarma) (Sanjay Awasthi) Judicial Member Accountant Member Dated: 27.05.2025 AK, Sr. P.S. Copy of the order forwarded to: 1. Raj Kishore Upadhyay 2. Income Tax Officer, Ward, Siwan-841428 3. CIT(A)- 4. CIT- 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Benches "