TAROUNA COLD STORAGE PRIVATE LIMITED ,PURNEA V. ITO WARD 3(1) PURNEA , PURNEA

ITA 539/PAT/2025

AI Insights

The case involves Tarouna Cold Storage Pvt. Ltd, which appealed against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2018-2019. The appeal was initially filed belatedly by 306 days, for which the assessee provided an affidavit stating sufficient reasons for the delay, which was accepted by the tribunal. The main contention in the appeal was the inability of the assessee to produce necessary documents before the tax authorities, which led to the request for the issues to be restored to the CIT(A) for a fresh decision. The Senior Departmental Representative argued that the assessee had been given proper opportunities to present their case, which they failed to do. However, the tribunal, considering the circumstances, decided to give the assessee another opportunity to present their case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833663 (ITAT-PATNA)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 02-12-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MANAB ADAK
• Assessee Lawyers: MASHENDRA MASHI
• Keywords: Condonation of delay; Set aside; Opportunity of being heard
• Section: 2

Judgement Text

" आयकर अपीलीय अधिकरण, पटना न्यायपीठ, पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.539/PAT/2025 (नििाारण वर्ा / Assessment Year : 2018-2019) Tarouna Cold Storage Pvt. Ltd, H.No.90, Village Lain Bazar, Purnea, Bihar-854301 Vs ITO Ward-3(1), Purnea PAN No. :AADCT 0603 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Mashendra Mashi, AR राजस्व की ओर से /Revenue by : Shri Manab Adak, JCIT-Sr.DR सुनवाई की तारीख / Date of Hearing : 02/02/2026 घोषणा की तारीख/Date of Pronouncement : 02/02/2026 आदेश / O R D E R Per George Mathan, JM : This is an appeal filed by the assessee against the order of the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 11.11.2024 for the assessment year 2018-2019. 2. The appeal of the assessee is filed belatedly by 306 days. In this regard, Id. AR filed an application for condonation of delay along with affidavit stating sufficient reasons therein for delay in filing the appeal, which are not found to be false. Therefore, the delay of 306 days in filing the present appeal is condoned and appeal is admitted to be disposed off. 3. It was the submission that the assessee could not able to produce the documents before the authorities below. It was, thus, prayer that the issues may be restored to the file of ld. CIT(A) to decide the issue afresh Printed from counselvise.com ITA No.539/PAT/2025 2 so that the assessee could be able to provide all the relevant documents to substantiate his claim and shall cooperate in the set aside proceedings. 4. In reply, ld Sr. DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld. 5. We have considered the rival submissions. A perusal of the facts of the present case and the orders of the lower authorities clearly shows that the assessee had not produced the details as required for before both the authorities below. However, ld. AR during the course of hearing, requested that one more opportunity may be granted to the assessee to substantiate its case before the ld. CIT(A). This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. CIT(A) in the readjudication proceedings, positively. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 02/02/2026. Sd/- (LAXMI PRASAD SAHU) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER पटना Patna; ददनाांक Dated 02/02/2026 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA No.539/PAT/2025 3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, पटना /ITAT, Patna 1. Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पटना / DR, ITAT, Patna 6. गार्ड फाईल / Guard file. सत्यापित प्रतत //True Copy// Printed from counselvise.com "