SURENDRA KUMAR ,PATNA V. ITO WARD4(1), PATNA, PATNA

ITA 342/PAT/2025

AI Insights

This case involves an appeal by Surendra Kumar against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-18. The appeal was initially barred by limitation but was later condoned due to the presentation of bona fide reasons for the delay. The primary contention was that both the CIT (A) and the Assessing Officer had passed orders ex-parte, which the assessee's counsel argued violated the principles of natural justice and the specific provisions of Section 250(6) of the Income Tax Act. The Tribunal found merit in the assessee's request to have the case re-evaluated on its merits, leading to the restoration of the appeal to the CIT (A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788967 (ITAT-PATNA)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 21-07-2025
• Laws Referred To: Section 250(6) of the Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KR. SINGAL
• Assessee Lawyers: MANISH RASTOGI
• Keywords: Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM ITA No. 342/PAT/2025 (Assessment Year: 2017-18) Surendra Kumar 1/f, Near Pani Tanki, Rajendra Nagar, Patna-800004, Bihar Vs. ITO Ward 4(1) Patna, Bihar (Appellant) (Respondent) PAN No. ALFPK8205P Assessee by : Shri Manish Rastogi, AR Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 28.11.2025 Date of pronouncement: 28.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 01.05.2024 for the AY 2017-18. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 385 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal which was opposed by the ld. DR. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate the appeal. 3. The ld. Counsel for the assessee submitted that the order was passed ex-parte by the learned CIT (A) as well as before the learned Assessing Officer. The ld. Counsel for the assessee therefore prayed Printed from counselvise.com Page | 2 ITA No.342/PAT/2025 Surendra Kumar; A.Y. 2017-18 that the issue may kindly be restored to the file of the ld. CIT (A), so that issue could be decided on merit afresh. 3.1. The ld. DR on the other hand did not oppose the counsel of the assessee. 3.2. We after hearing the submissions of the parties and perusing the material available on record, we find that apparently this appeal was decided ex-parte by the learned CIT (A) as well as by the learned Assessing Officer. We note that despite numerous notices, none represented before the ld. CIT (A) and the ld. CIT (A) passed an ex- parte order in limine without deciding the issues at merit, which in our opinion is in violation of Provisions of Section 250(6) of the Act. Therefore, in the interest of justice and fair play, this appeal is restored to the file of the learned CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause. The appeal of the assessee is allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 28.11.2025. Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Patna, Dated: 28.11.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No.342/PAT/2025 Surendra Kumar; A.Y. 2017-18 Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "