VIJAY KUMAR SINGH,PATNA V. INCOME TAX OFFICER WARD- 6 (2), PATNA

ITA 47/PAT/2025

AI Insights

This case involves an appeal by Vijay Kumar Singh against the order of the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2015-16. The appeal was initially delayed due to the assessee's health issues, leading to a 283-day delay in filing. The Tribunal found the delay reasonable and condoned it, allowing the appeal to proceed. The primary contention was the lack of sufficient opportunity provided to the assessee by the CIT (A) to present his case, which was supported by both parties during the hearing. Consequently, the Tribunal decided to remand the case back to the CIT (A) for a detailed examination on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398337 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KR. SINGAL
• Assessee Lawyers: SHAILENDRA SINHA
• Keywords: Set aside; Reasonable cause; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PATNA (THROUGH VIRTUAL HERING) BEFORE SHRI DUVVURU RL REDDY, VP ITA No. 47/PAT/2025 (Assessment Year: 2015-16) Vijay Kumar Singh, Road No.1 Rajendra Nagar, PATNA-800016 Vs. Income Tax Officer, Ward 6(2), Jay Prakash Bhawan, Income Tax Department Patna-800016 (Appellant) (Respondent) PAN No. DVSPS7576F Assessee by : Shri Shailendra Sinha, AR Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 21.05.2025 Date of pronouncement : 04.06.2025 O R D E R 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 02.02.2024 for the AY 2015-16. 02. Shri Shailendra Sinha appeared on behalf of the assessee and Shri Ashwani Kr. Singal, JCIT appeared on behalf of the revenue. 03. At the outset, the ld. Authorized Representative for the assessee submitted that there is delay of 283 days in filing the appeal before this Tribunal. The reasons for delay as explained by ld. Authorized Representative that assessee is a 70 years old age person and suffering from age related medical issues, therefore he could only approach the counsel on 02.02.2025, whereas the ld. CIT (A) passed and served the order online on 02.02.2024. Due to this, there was an unavoidable delay of 283 days in filing the appeal. The ld. Authorized Representative requested to condone the delay emphasizing that the delay is due to Page | 2 ITA No. 47/PAT/2025 Vijay Kumar Singh; 2015-16 genuine and reasonable cause beyond the control of the assessee and no mala fide intention was involved for delay in filing the appeal. The ld. Authorized Representative prayed that the delay being condoned in the interest of justice, so the assessee’s case can be heard on merits. 04. We after considering the submissions made by the ld. Authorized Representative and facts placed before us, we are of the view that the delay of 283 days in filing the appeal was due to reasonable cause as explained by the assessee and there was no deliberate attempt by the assessee to delay in filing. In the interest of justice and fair play, we hereby condone the delay in filing the appeal. The appeal will now be heard on merits. 05. The ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice and is liable to be set aside. 06. On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench. 07. We after hearing the submission of the parties and perusing the material available on record, we find that instant impugned order passed by NFAC was dismissed without looking into the merits of the case by simply dismissing the appeal of the assessee. We therefore, feel it necessary and in the larger interest of justice and being fair to both the parties, deem it appropriate to restore the issue raised on merits to the file of the ld. CIT (A) for necessary adjudication for which reasonable opportunity to be provided to the assessee to furnish the reply and file relevant details and evidences if needed. It is further clarified that assessee should also not seek any adjournments unless otherwise Page | 3 ITA No. 47/PAT/2025 Vijay Kumar Singh; 2015-16 required for reasonable cause. The appeal of the assessee is allowed for statistical purposes. 08. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 4th June, 2025. Sd/- (DUVVURU RL REDDY) (VICE PRESIDENT) Kolkata, Dated: 04.06.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna "