VEENA MISHRA THROUGH NITISH MISHRA,PATNA V. ACWT, CENT. CIR-1, PATNA, PATNA

WTA 10/PAT/2025

AI Insights

This case involves appeals by Jagannath Mishra and Veena Mishra against the order of the Commissioner of Income-tax (Appeals), Patna-3, concerning the assessment years 2000-01 to 2003-04. The primary issue was the absence of a valuation report for land at Birpur, which was not provided during the appellate proceedings or before the Assessing Officer in the wealth tax proceedings. The tribunal decided to adjourn the hearing based on an adjournment application from the assessee and subsequently restored the appeals to the CIT(A) for a fresh decision, emphasizing the need for the assessee to submit necessary documents and evidences.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790060 (ITAT-PATNA)
• Duration Of Justice: 8 month(s) 2 day(s)
• Appeal Type: Wealth Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 26-03-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KR. SINGAL
• Keywords: Opportunity of being heard; Valuation report

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM WTA Nos. 6 to 8/PAT/2025 (Assessment Years: 2000-01& 2001-02, 2003-04) WTA Nos. 9 to 12/PAT/2025 (Assessment Years: 2000-01 to 2003-04) Jagannath Mishra Through Legal Heir Nitish Mishra PAN No. AEGPM7446G Veena Mishra Through Nitish Mishra PAN No.AHYPM2263N 113/70B, Shastr Nagar, Patna-800023, Bihar Vs. ACWT, Cent.Cir-1, Patna Patna, Bihar (Appellant) (Respondent) Assessee by : None (adjournment application) 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 Duvvuru RL Reddy, VP: These are appeals preferred by the two assessees’ against the order of the Commissioner of Income-tax (Appeals), Patna-3 (hereinafter referred to as the “Ld. CIT(A)”] dated 31.01.2025 for the AY 2000-01 to 2003-04. 2. At the time of hearing an adjournment application was received from the assessee, seeking adjournment of the appeals to any future date. However, on perusal of the appellate folders and also with the Printed from counselvise.com Page | 2 WTA Nos.6 to 12/PAT/2025 Shri Jagannath & Veena Mishra; A.Y. 2000-01 to 2003-04 assistance of the learned Departmental Representative, we find that the learned CIT (A) has given a finding that assessee has not furnished any valuation report in respect of land at Birpur during appellate proceedings as well as before the learned AO in the wealth tax proceedings. Accordingly, we restore these appeals to the file of the learned CIT(A) for fresh adjudication same afresh after affording reasonable opportunity of being heard to the assessee. We also direct the assessee to furnish the evidences and documents as may be required by the appellate authority. 3. 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/- (RAJESH KUMAR) (DUVVURU RL REDDY) (ACCOUNTANT MEMBER) (VICE PRESIDENT) Patna, Dated:28.11.2025 Sudip Sarkar, Sr.PS 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 "