SANTOSH KUMAR SINGH,PATNA vs. ITO WARD 6(5), PATNA
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Income Tax Appellate Tribunal, “PATNA BENCH” PATNA
IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH” PATNA
SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 315/Pat/2024 Assessment Year: 2013-14 Santosh Kumar Singh, Village Abdulh Chak, P.O- Bariya Gulzarbagh, Sampatchak, Patna - 80007 [PAN: CWAPS7865K] .....................…...…………….... Appellant vs. Income Tax Officer, Ward 6(5), Patna, Bihar - 800001 ..............…..…..................... Respondent Appearances by: Assessee represented by : Prasoon Kr., Adv. Department represented by : Sh. Ajay Kr. Shukla JCIT (Sr. DR) Date of concluding the hearing : 18.12.2024 Date of pronouncing the order : 19.12.2024
ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
This appeal preferred by the assessee emanates from the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (in short 'the Ld. CIT(A)] dated 19.01.2024, passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as the "Act") for Assessment Year 2013-14. 1.1 In this case, right at the outset, the Ld. AR pointed out that a delay of 111 days in filing of appeal before the Ld. CIT(A) was not condoned, even though it was prayed that due to illness, the assessee could not file the appeal in time. It is seen that the Ld. CIT(A) did not condone the said delay
I.T.A. No. 315/Pat/2024 Santosh Kumar Singh on the basis of reasons recorded in para 5.9 of the impugned order. Briefly, the Ld. CIT(A) was not convinced about the reasons for delay on account of illness, as admittedly, there was no documentary evidence presented before him in support of the claim of illness.
1.2 The Ld. AR prayed for restoring the matter back to the Ld. CIT(A)/Ld. AO so that the assessee has a fair chance of presenting his case. It has been further mentioned by the Ld. AR that even before the Ld. AO the assessee could not make any meaningful compliance.
We have carefully considered the initial averments of the Ld. Authorised Representative and also perused the records. It is seen that while the Ld. Assessing Officer has passed his order in the absence of any compliance from the assessee, the Ld. CIT(A) has not provided an opportunity by not admitting the appeal at all. On a query from the Bench, the Ld. DR was agreeable to remanding back of this matter. We accordingly remand this matter back to the file of Ld. AO for fresh assessment, in the interest of substantive justice. We direct accordingly.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the court on 19.12.2024
Sd/- Sd/- [Sonjoy Sarma] [Sanjay Awasthi] Judicial Member Accountant Member Dated: 19.12.2024. AK, PS
I.T.A. No. 315/Pat/2024 Santosh Kumar Singh Copy of the order forwarded to: 1. Santosh Kumar Singh 2. Income Tax Officer, Ward 6(5), Patna 3. CIT(A)- 4. CIT- 5. CIT(DR)
//True copy// By order
Assistant Registrar, Kolkata Benches
