UMA KANT SINGH,PURNEA V. DCIT/ACIT, CENTRAL CIRCLE-3, PATNA

MA 13/PAT/2024

AI Insights

The case involves Uma Kant Singh, the appellant, who filed miscellaneous applications for the revival of appeals (ITA Nos. 148 to 152/Pat/2023) that were previously dismissed for want of prosecution. The appeals pertained to the assessment years 2015-16 to 2019-20. The tribunal considered the applications together due to the common issues involved. The primary contention was the non-appearance and non-submission of the necessary documents, specifically the assessment orders, which led to the initial dismissal of the appeals. The assessee subsequently submitted the required documents, prompting the tribunal to allow the revival of the appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 40816 (ITAT-PATNA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA (VIRTUAL HEARING AT KOLKATA) Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय एवं Įी राक ेश ͧमĮ, लेखा सटèय क े सम¢ [Before Shri Pradip Kumar Choubey, Judicial Member&Shri Rakesh Mishra,AccountantMember] M. A Nos. 10 to 14/Pat/2024 (Arising out of I.T.A. Nos. 148 to 152/Pat/2023) Assessment Year: 2015-16 to 2019-20 Uma Kant Singh (PAN: AQDPS 7074 H) Vs. DCIT/ACIT, CC-3, Patna Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 31.01.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 10.02.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Sh. R . K. Jha, CA For the revenue / राजèव कȧ ओर से Sh. Ashwani Kr. Singhal, JCIT ORDER / आदेश Per Pradip Kumar Choubey, JM: In all the miscellaneous applications, the issues are common, hence taken up together for disposal. The application has been filed by the assessee for revival of the appeals such as ITA Nos. 148 to 152/Pat/2023 which have been dismissed in default without deciding the merit of the case. The ld. A.R has submitted that all the above appeal have been dismissed for want of prosecution by giving an opportunity to the 2 M.A Nos. 10 to 14/Pat/2024 (arising out of ITA Nos. 148 to 152 /Pat/2023) Assessment Years: 2015-16 to 2019-20 Uma Kant Singh assessee to approach the tribunal for revival of these appeals, in case the assessee has filed complete documents including assessment order in each of the assessment year. The Ld. Counsel submits that the assessee has filed the assessment order in all the cases so all the appeals be revived and the assessee to be heard in disposing of the appeals on merit. 2. The Ld. D.R did not raise any objection. 3. We have gone through the order passed in all the appeals and operative portion of the order is thus: “5. A perusal of the above Rule would indicate that the assessee has to file assessment orders. We find that neither anybody had appeared nor copies of the assessment orders have been filed. Therefore, it is very difficult to appreciate the facts and circumstances including the nature of additions, which lead to levy of the present penalties. Therefore, these appeals are being dismissed for want of prosecution. However, we give liberty to the assessee to approach the Tribunal for revival of these appeals, in case, the assessee has filed complete documents including the assessment orders in each assessment year. Such application is to be filed as per Section 254(2) and Rule 24 of the Income Tax Appellate Tribunal Rules, 1963 within the time limit stipulated in Section 254, sub-clause (2).” 4. Going over the records, it appears to us the assessee has filed assessment orders in all the assessment years which was the condition precedent of revival of appeals. Hence all the miscellaneous application filed by the assessee are hereby allowed. All the appeals as stated above are hereby restored in their original file by fixing the date on 13.03.2025. The registry is directed to issued notice to the parties for fixing the aforesaid appeal in the regular bench. In the result, all the miscellaneous applications of the assessee are allowed. Order is pronounced in the open court on 10th February, 2025 Sd/- Sd/- (Rakesh Mishra/राक ेश ͧमĮ) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 10th February, 2025 SM, Sr. PS 3 M.A Nos. 10 to 14/Pat/2024 (arising out of ITA Nos. 148 to 152 /Pat/2023) Assessment Years: 2015-16 to 2019-20 Uma Kant Singh Copy of the order forwarded to: 1. Appellant- Uma Kant Singh, Jagdev Nagar, Laliyahi, Purnea-854105 2. Respondent – DCIT/ACIT, Central Circle-3, Patna 3. Ld. CIT(A)-3, Patna 4. Ld. Pr. CIT- , Patna 5. DR, Kolkata Benches, Patna True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "