SURENDRA PRASAD BHARVE,SAMASTIPUR V. ITO, WARD- 3 (4), SAMASTIPUR

ITA 78/PAT/2025

AI Insights

This case involves an appeal by Surendra Prasad Bharve against the order of the Commissioner of Income Tax (Appeals), which was passed ex parte due to the repeated non-appearance of the assessee. The original assessment by the Assessing Officer under section 143(3) of the Income Tax Act, 1961, resulted in a higher declared income, which the assessee contested. The CIT(A)'s ex parte decision sustained the additions made by the Assessing Officer. The Tribunal, considering the principles of justice and fair play, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing, emphasizing the need for the assessee to comply with procedural notices during the appellate proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776879 (ITAT-PATNA)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2025
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 24-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH”, PATNA (VIRTUAL HEARING AT KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No. 78/PAT/2025 (Assessment Year 2017-18) Surendra Prasad Bharve, Rosera Bari, Samastipur, Bihar - 848210 [PAN: AHWPB8087F] ..…...…………….... Appellant vs. ITO Ward 3(4), Samastipur, Income Tax Office, Samastipur, Bihar - 848101 ..…...…………….... Respondent Appearances by: Assessee represented by : None (Adjournment Application) Department represented by : Shri Ashwani Kr. Singal, JCIT Date of concluding the hearing : 18.09.2025 Date of pronouncing the order : 19.09.2025 O R D E R PER SONJOY SARMA, JUDICIAL MEMBER This appeal arises from order dated 10.01.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)]. 2. Brief facts of the case are that the assessee is an individual, engaged in wholesale trade of edible items such as sugar, rice, pulses, oil, etc. The assessee filed his return of income for the relevant assessment year declaring total income of ₹14,17,660/–. The case was selected for scrutiny Printed from counselvise.com 2 ITA No. 78/Pat/2025 Surendra Prasad Bharve and the Assessing Officer completed the assessment under section 143(3) of the Act determining the total income at ₹60,57,150/– after making certain additions and disallowances. 3. Aggrieved, the assessee preferred appeal before the learned CIT(A). However, on account of repeated non-appearance on seven consecutive dates, the learned CIT(A) proceeded ex parte and dismissed the appeal, thereby sustaining the additions made by the Assessing Officer. 4. Dissatisfied with the above order the assessee is in appeal before us. When the matter was called for hearing, none appeared on behalf of the assessee. An adjournment petition was received, which was strongly objected to by the learned DR, who pointed out that before the learned CIT(A), the assessee consistently failed to appear and hence the ex parte order was rightly passed. 5. We have considered the submissions of the learned DR and gone through the record. It is noticed that the order of the learned CIT(A) has been passed ex parte without examining the merits of the case. In the interest of justice and fair play, we are of the considered view that the assessee deserves one more opportunity to present his case. Accordingly, we set aside the impugned order of the learned CIT(A) and restore the matter to his file with a direction to adjudicate the appeal afresh on merits after affording due opportunity of being heard to the assessee. 6. The assessee is also directed to strictly comply with the notices issued during the appellate proceedings without fail, failing which the learned CIT(A) shall be at liberty to decide the appeal in accordance with law. Printed from counselvise.com 3 ITA No. 78/Pat/2025 Surendra Prasad Bharve 7. In view of the above discussion, the appeal of the assessee is allowed for statistical purposes. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 19.09.2025 Sd/- Sd/- (Rakesh Mishra) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 19.09.2025 AK, Sr. P.S. Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //True copy// By order Sr. Private Secretary/Assistant Registrar, Patna Bench Printed from counselvise.com "