RUBY DEVI,BETTIAH V. ITO WARD 1(5), BETTIAH

ITA 94/PAT/2025

AI Insights

The case involves appeals by Ruby Devi Mahabir Electric against the orders of the National Faceless Appeal Centre, Delhi, concerning the assessment years 2015-16 and 2016-17. The appeals were initially delayed by 58 days, for which condonation was sought and granted. The Tribunal found that both the AO and the CIT(A) had not adequately addressed the merits of the case, with the CIT(A) failing to discuss the issues raised in the appeals as required by Section 250(6) of the Income Tax Act. The Tribunal decided to restore the appeals to the AO for a fresh examination, instructing the assessee to ensure compliance.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708201 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2016-2017
• Laws Referred To: Section 250(6) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KR. SINGAL
• Assessee Lawyers: MONARK JAIN

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘PATNA’ BENCH, PATNA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos. 91, 92,93 & 94/PAT/2025 (Assessment Year:2015-16 & 2016-17) Ruby Devi Mahabir Electric Mohalla Lalbazar, Bihar-845438 Vs. ITO Ward 1(5) (Appellant) (Respondent) PAN No. CAVPD1148P Assessee by : Shri Monark Jain, AR Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 07.07.2025 Date of pronouncement: 18.07.2025 O R D E R Per Rajesh Kumar, AM: These are appeals preferred by the assessee against the orders of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 28.10.2024, 29.10.2024 for the AYs 2015- 16 & 2016-17. 02. At the outset, we observe that there is a delay of 58 days in filing all the appeals by the assessee for which the condonation petitions were filed. After hearing both the sides and after going through the contents of the condonation petition, we are of the opinion that the delay is for genuine and sufficient reasons and accordingly, condoned and appeals are admitted for adjudication. 03. After hearing both the sides and after perusing the facts on record including the appellate orders as well as the assessment orders, we Page | 2 Ruby Devi; 2015-16 & 2016-17 ITA Nos. 91, 92,93 & 94/PAT/2025 ` find that there was part of compliance before the ld. AO, whereas there was no compliance before the ld. CIT (A) at all. We note that even the ld. CIT (A) while deciding the appeal has not touched upon the merits of these appeals which is in violation of provisions of Section 250(6) of the Act, which states that the ld. Appellate Authority has to state the point of determination, decision on the issue raised by the assessee / Revenue and also reasons for giving such decisions. We note that even before the ld. AO, the assessee has not furnished the details as called for. Consequently, we are of the view that ends of justice would be served if the assessee is given one more opportunity of presenting her case before either of the authorities below so that these appeals could be decided on merits. Accordingly, we restore these appeals to the file of the ld. AO with a direction to the ld. AO to decide the same after affording reasonable opportunity of hearing to the assessee. We, simultaneously direct the assessee to make necessary compliance before the ld. AO so that these appeals could be decided in a seamless manner. The appeals are allowed for statistical purposes. 04. In the result, all the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 18.07.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated:18.07.2025 Sudip Sarkar, Sr.PS Page | 3 Ruby Devi; 2015-16 & 2016-17 ITA Nos. 91, 92,93 & 94/PAT/2025 ` Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna "