THE SAMASTIPUR DISTRICT CENTRAL CO-OPERATIVE BANK LIMITED,SAMASTIPUR V. DEPUTY COMMISSIONER, DARBHANGA

ITA 441/PAT/2025

AI Insights

The case involves multiple appeals by The Samastipur District Central Co-operative Bank Limited against the orders of the National Faceless Appeal Centre, Delhi, concerning the assessment years 2009-10, 2011-12, 2015-16, and 2017-18. The appeals were initially barred by limitation, but the Tribunal accepted the explanation for the delay in filing them, which was attributed to the assessee's unawareness of the CIT (A)'s orders. The Tribunal decided to remand the case back to the CIT (A) for a fresh examination, allowing the assessee another opportunity to substantiate its claims.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790369 (ITAT-PATNA)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 27-09-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MD. A.H. CHOWDHARY
• Assessee Lawyers: RAHUL CHOUBEY
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM ITA Nos.441 to 444/PAT/2025 (Assessment Years:2009-10, 2011-12,2015-16, 2017-18) The Samastipur District Central Co-operative Bank Limited. Count Compound, Kachhari Road, Samastipur, Bihar-848101 Vs. Deputy Commissioner, Lalbagh, Darbhanga, Bihar-846004. (Appellant) (Respondent) PAN No. AABAT8937B Assessee by : Shri Rahul Choubey, Adv. Revenue by : Md. A.H. Chowdhary, CIT(DR) Date of hearing: 27.11.2025 Date of pronouncement: 28.11.2025 O R D E R Per Duvvuru RL Reddy, VP: 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 17.07.2023, 15.08.2023, 21.08.2023 for the AY 2009-10, 2011-12,2015-16, 2017-18. 02. At the outset, we note that these appeals of the assessee are barred by limitation by 728, 697, 728, 697 days, in ITA Nos. 441/PAT/2025, 442/PAT/2025, 443/PAT/2025 & 444/PAT/2025, respectively. At the time of hearing the counsel of the assessee stated that the assessee Printed from counselvise.com Page | 2 The Samastipur District Central Co-operative Bank Ltd. A.Ys. 2009-10, 2011-12,2015-16,2017-18. ITA Nos.441 to 444/PAT/2025 was not aware about passing the order by learned CIT (A) and therefore, there is a delay in filing these appeals. The Ld. DR did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reason, hence, we condone the delay and adjudicate the appeals. 03. So far as the appeals are concerned the assessee pleaded before the bench to give one more opportunity to substantiate its claim before the learned CIT (A). The Departmental Representative has not raised any objection for the same. Considering the facts and circumstances of the case and in order to principle of natural justice, we are inclined to set a aside the order passed by the learned CIT (A) and remand the matter back to the file of the learned CIT (A) to examine the issue afresh and pass a speaking order after giving an opportunity of being heard to the assessee. 04. In the result, the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 28.11.2025. Sd/- Sd/- Sd/- Sd/- (RAJESH KUMAR) (DUVVURU RL REDDY) (ACCOUNTANT MEMBER) (VICE PRESIDENT) Patna, Dated: 28 .11.2025 Sangeeta, Sr.PS Printed from counselvise.com Page | 3 The Samastipur District Central Co-operative Bank Ltd. A.Ys. 2009-10, 2011-12,2015-16,2017-18. ITA Nos.441 to 444/PAT/2025 Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna Sr. No. Particulars Date Initials Person concern ed 1 Draft dictated on 27.11.25 Sr.PS 2 Draft placed before author 27.11.25 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 6 Kept for pronouncement on Sr.PS 7 File sent to the Bench Clerk Sr.PS 8 Date on which file goes to the Head Clerk 9 Date of dispatch of Order 10 Dictation Sheet is attached herewith Yes 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "