VISHWARAJ STEEL AND CROCKERY LLP,MOTIHARI V. ITO, WARD-1(4),MOTIHARI, MOTIHARI

ITA 211/PAT/2025

AI Insights

The case involves Vishwaraj Steel and Crockery LLP, which appealed against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-18. The appeal was initially delayed by 273 days due to the closure of the assessee's business and lack of access to the appellate order. The Tribunal found the reasons for the delay to be genuine and sufficient, thus condoning the delay. Both the AO and the first appellate authority had passed ex-parte orders due to non-compliance and non-submission of documents by the assessee. The Tribunal decided to restore the appeal to the AO to ensure that the assessee is given another opportunity to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711349 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KR. SINGAL
• Assessee Lawyers: SANJEEV KR. ANWAR
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘PATNA’ BENCH, PATNA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.211/PAT/2025 (Assessment Year:2017-18) Vishwaraj Steel and Crockery LLP Madhuri Shah Market Infront of Badi Masjid, Main Road Motihari, East Champaran-845401, Bihar Vs. Income Tax Officer, Ward 1(4), Motihari East Champaran (Appellant) (Respondent) PAN No. AAOFV1295Q Assessee by : Shri Sanjeev Kr. Anwar AR Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 07.07.2025 Date of pronouncement: 22.07.2025 O R D E R Per Rajesh Kumar, AM: This is appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 15.05.2024for the AY 2017-18. 02. At the outset, we observe that there is a delay of 273 days in filing the appeal, for which the assessee has moved a condonation petition. We observe from the said petition that the assessee’s business was closed in F.Y. 2020-21 and thereafter, it was not having any proper/regular office to look after its affairs as almost all the employees were terminated resulting into non accessing of the appellate order passed by the ld. CIT (A). We further note that the assessee came to know about the said order after proceedings u/s 271AAC of the Act were Printed from counselvise.com Page | 2 Ruby Devi; 2015-16 & 2016-17 ITA Nos. 91, 92,93 & 94/PAT/2025 ` initiated and notice was served upon the assessee. The assessee has also filed an affidavit to this effect before us. 03. After hearing the rival contentions and after perusing the facts available on record before us, we are of the view that the delay is for genuine and sufficient reasons and accordingly condoned. 04. At the outset, we observe that there was no compliance at all either before the ld. AO or before the ld. CIT (A) which has resulted into passing the ex-parte orders by both the authorities below. We note that the assessment has been framed u/s 144 of the Act vide order dated 11.12.2019. Similarly, before the first appellate authority, the assessee has not furnished any documents, resulting into ex-parte dismissal of the appeal in limine by the ld. CIT (A). Under these circumstances, we are of the view that the assessee needs to be given one more opportunity of presenting its case before the ld. AO. Consequently, we restore the appeal to the file of the ld. AO with a direction to decide the same after affording reasonable opportunity of hearing to the assessee. The appeal of the assessee is allowed for statistical purposes. 05. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 22.07.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 22.07.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 Ruby Devi; 2015-16 & 2016-17 ITA Nos. 91, 92,93 & 94/PAT/2025 ` 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 Printed from counselvise.com "