RAMESHWAR PRASAD,CHAMPARAN vs. ITO WARD, BETTIAH

Assessment Year: 2004-2005 Rameshwar Prasad 2. The Registry has pointed out that the appeal is time barred by 385 days. In the application, the assessee has submitted that this appeal has earlier been decided by the ld. CIT(Appeals) vide its order dated 24.04.2018. NFAC has wrongly taken cognizance of appeal instituted on 25.01.2007 against the assessment order dated 20.11.2006. In fact, the NFAC ought to have taken cognizance of this appeal on the basis of the order of ITAT dated 25th October, 2018 and should have decided it afresh.

Apart from the above, ld. Counsel for the assessee filed a letter, wherein he has given following chronology of the events:- That the important dates with regard to above appeal are as under:- (a) Order passed u/s 29.12.2006 143(3) (b) First appeal filed 25.01.2007 on (c) Appeal decided by 24.04.2018 CIT(A), (copy Muzaffarpur enclosed) (d) Appeal filed before 21.06.2018 ITAT (e) Order passed by 25.10.2018 ITAT (copy enclosed) (f) NFAC passed 12.10.2022 order against the original assessment order dated 29.12.2006 He has placed on record copy of the ld. CIT(Appeals)’s order dated 24.04.2018 passed on the assessment order 2 Assessment Year: 2004-2005 Rameshwar Prasad dated 29.12.2006. Dissatisfied with this order of ld. CIT(Appeals), an appeal was filed by the assessee before the Tribunal bearing and this appeal was decided by the Tribunal vide its order dated 25th October, 2018. Copy of the Tribunal’s order has also been placed on the record.

With the assistance of ld. Representatives, we have gone through the record carefully. Considering the peculiar facts and circumstances, we condone the delay in filing the appeal by the assessee and proceed to decide it on merit.

The appeal against the assessment order has already been decided by the ld. CIT(Appeals) vide its order dated 24.04.2018. Thus, the NFAC has erred in reinstituting the appeal and deciding it afresh vide its order dated 12.10.2022. The ld. CIT(Appeals) in the impugned order has nowhere made a mention about the earlier order of the ld. CIT(Appeals) or of the remand order by the ITAT. Therefore, in the interest of justice, we deem it appropriate that this order is set aside or vacated. The ld. CIT(Appeals) would decide the appeal afresh as per the directions of the ITAT passed in its order dated 25th October, 2018 (ITA No. 158/PAT/2018). It is needless to observe that ld. CIT(Appeals) would provide opportunity of hearing to the assessee. It has been stated before us that appeal against

On the basis of the above facts and circumstances, this appeal is treated as allowed for statistical purposes. Order pronounced in the open Court on 10.09.2024.