RAJEEV KUMAR,PATNA V. ITO, WARD- 6 (4), PATNA

ITA 303/PAT/2025

AI Insights

The case involves an appeal by Rajeev Kumar against the order of the CIT(A), which was passed ex parte and without adequate opportunity for the assessee to present his case. The original assessment was made under section 144 of the Income Tax Act due to non-compliance by the assessee. The Tribunal noted that the CIT(A) had confirmed the additions made by the Assessing Officer without discussing the issues on merits, primarily due to the non-appearance of the assessee. The Tribunal's decision to remit the case back to the CIT(A) was aimed at ensuring a fair hearing and adherence to the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778546 (ITAT-PATNA)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 27-06-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KUMAR SINGHAL
• Assessee Lawyers: RAKESH KUMAR
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

" P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA ‘SMC’ BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT(KZ) ITA No.303/Pat/2025 Assessment Year : 2016-17 Rajeev Kumar, S/o.Late Krishna Chand Gupta, Govindpur, Fatuha, Patna Vs. ITO, Ward 6(4), Patna PAN/GIR No. AGYPK 0699 K (Appellant) .. ( Respondent) Assessee by : Shri Rakesh Kumar, Adv Revenue by : Shri Ashwani Kumar Singhal, JCIT Date of Hearing : 28/08/2025 Date of Pronouncement : 14/10/2025 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Addl/JCIT-2, Ahmedabad dated 20.2.2025 in Appeal No.CIT(A), Patna -2/10156/2019-20 passed for Assessment Year 2016-17. 2. The appeal is time barred by 58 days. The assessee has filed condonation petition supported with affidavit stating that the order of the ld CIT(A) is dated 20.2.2025 and the appeal was filed in the e-portal on 20.2.2025, therefore, there was no delay in filing the appeal. However, if this appeal is treated as a belated appeal by counting the limitation from the date and uploading the order on the e-portal, the assessee prayed for condoning Printed from counselvise.com ITA No.303/PAT/2025 Assessment Year : 2016-17 P a g e 2 | 4 the delay. Considering the facts enumerated in the petition, I am satisfied that there was no delay in filing the appeal. However, the assessee has filed condonation petition with affidavit for condoning the delay. Hence, I condone the delay and admit the appeal for adjudication. 3. At the time of hearing, ld AR of the assessee submitted that the ld Addl/JCIT(A) has passed the order exparte without giving opportunities to the assessee. He also submitted that even the assessment order has been passed under section 144 of the Act due to non-compliance from the side of the assessee. He prayed for one more opportunity to substantiate his case before the ld CIT(A). 4. On the other hand, ld SR DR supported the orders of lower authorities. 5. I have heard the rival submissions and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld CIT(A) confirmed the addition made by the AO. It is also evident that the ld CIT(A) has not discussed the issue on merits and dismissed the appeal due to non-appearance. I also find that the assessment order has been passed u/s.144 of the Act as the assessee remained non-compliant and failed to produce any evidence in support of the claim. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. CIT(Appeals) and in order to meet the Printed from counselvise.com ITA No.303/PAT/2025 Assessment Year : 2016-17 P a g e 3 | 4 principle of natural justice, remit the matter back to the file of the ld CIT(A) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the 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 the record. Thus, the grounds raised by the assessee are allowed for statistical purposes. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 14/10/2025. Sd/- (DUVVURU RL REDDY) VICE PRESIDENT Dated 14/10/2025 B.K.Parida, Sr. PS (OS) Copy of the Order forwarded to : By order Asst.Registrar, ITAT, Patna 1. The Appellant : Rajeev Kumar, S/o. Late Krishna Chand Gupta, Govindpur, Fatuha, Patna 2. The Respondent : ITO, Ward 6(4), Patna 3. The Addl/JCIt(A)-2, Ahemedabad 4. Pr.CIT-Patna 5. DR, ITAT, Patna 6. Guard file. //True Copy// Printed from counselvise.com ITA No.303/PAT/2025 Assessment Year : 2016-17 P a g e 4 | 4 Date Initial 1. Draft dictated on 2.9.25 Sr.PS 2. Draft placed before author 2.9. 25 Sr.PS 3. Draft proposed & placed before the second member AM 4. Draft discussed/approved by Second Member. AM 5. Approved Draft comes to the Sr.PS/PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the OS 9. Date on which file goes to the SPS Printed from counselvise.com "