VASUNDHARA VIHAR CONSTRUCTION PRIVATE LIMITED,PATNA V. ITO, WARD- 1 (5), KATIHAR

ITA 111/PAT/2025

AI Insights

The case involves an appeal by Vasundhara Vihar Construction Private Limited against the order of the National Faceless Appeal Centre, Delhi, which dismissed their appeal in limine due to a delay of 190 days. The Tribunal noted that the delay was not condoned by the Learned CIT (A), leading to the dismissal of the appeal. The assessee's counsel argued that the dismissal was in violation of the principles of natural justice and fair play, requesting the Tribunal to restore the issue back to the CIT (A) for a fresh hearing. The Departmental Representative did not object to this request. Consequently, the Tribunal decided to restore the appeal to the CIT (A) for a decision on merits, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788964 (ITAT-PATNA)
• Duration Of Justice: 8 month(s) 23 day(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: 07-03-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KR. SINGAL
• Assessee Lawyers: K.M MISHRA
• Keywords: 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 No. 111/PAT/2025 (Assessment Year: 2014-15) Vasundhara Vihar Construction Private Limited K23, Chitragupta Nagar, Lohia Nagar, Patna-800020 Vs. ITO Ward (1)(5) Katihar, Bihar (Appellant) (Respondent) PAN No. AAECV2825R Assessee by : Shri K.M Mishra, AR Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 26.11.2025 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 23.04.2024 for the AY 2014-15. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 250 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R 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 reasons and hence, we condone the delay and adjudicate the appeal. Printed from counselvise.com Page | 2 ITA No.111/PAT/2025 Vasundhara Vihar Construction Private Limited; A.Y. 2014-15 3. At the outset, the Learned Council of the assessee submitted before us that the Learned CIT (A) has passed the appellate order dismissing the appeal in Limine without condoning the delay of 190 days, which was on account of bona fide and genuine reasons. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and accordingly, the assessee need to be given one more opportunity of hearing before the Learned CIT (A) by restoring the issue back to the file of the Learned CIT (A). 3.1. The learned DR on the other hand did not object for the same. 3.2. After hearing the rival contentions and perusing the materials available on record, we find that the order has been passed by dismissing the appeal in Limine without condoning the delay of 190 days. As we found the reasons to be genuine and bona fide and therefore, condoning the same, we restore the appeal 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. 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.111/PAT/2025 Vasundhara Vihar Construction Private Limited; A.Y. 2014-15 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 "