NIRUPAMA KUMARI,PURNIA vs. DCIT/ACIT. CENT. CIR-1, PATNA, PATNA

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ITA 221/PAT/2025Status: DisposedITAT Patna28 November 2025AY 2013-144 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that while the assessee did not appear before the CIT(A), to meet the ends of justice and in consonance with the principle of natural justice, the matter should be remitted back to the file of the CIT(A). The Tribunal directed the CIT(A) to provide one more opportunity of being heard to the assessee and decide the issue accordingly. The Tribunal also cautioned the assessee to cooperate promptly in the proceedings before the CIT(A), failing which the CIT(A) would be at liberty to pass an appropriate order based on the available material. The grounds raised by the assessee were allowed for statistical purposes. The decision in ITA No. 220/PAT/2025 was to apply mutatis mutandis to the other appeals (ITA Nos. 221 to 224/PAT/2025).

What were the facts?

The assessee, Nirupama Kumari, filed appeals before the Income Tax Appellate Tribunal (ITAT) against orders of the Commissioner of Income-tax (Appeals) [CIT(A)] dated February 20-21, 2025, for Assessment Years (AY) 2012-13 to 2015-16 and 2018-19. The appeals were consolidated as the facts and circumstances were similar. At the time of hearing, the assessee's representative did not appear but submitted a letter. The Revenue was represented by the Departmental Representative (DR). The assessment in the assessee's case was framed under Section 153A/143(3) of the Income Tax Act, 1961, with a total income assessed at ₹11,84,500/-. The CIT(A) had dismissed the appeals for want of requisite information/documents as the assessee did not appear before it.

What were the issues?

1. Whether the appeals filed by the assessee for AY 2012-13 to 2015-16 and 2018-19 should be restored to the file of the CIT(A) for a fresh hearing on merits, considering the circumstances of the assessment and the prior ITAT order in the assessee's spouse's case. Assessee's contention: The assessee, through a petition, prayed for the appeals to be disposed of by restoring them to the CIT(A) for a fresh hearing on merits, citing a coordinate bench's order in her spouse's (Mr. Amit Kumar) case where the appeal was set aside and restored to the CIT(A). The assessment in the assessee's case was completed under Section 153AC on similar facts as her spouse's case, and the CIT(A) had disposed of the appeals ex-parte without considering written submissions. Revenue's contention: The Revenue was represented by the DR. No specific arguments were recorded for the Revenue regarding the restoration of the appeals.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 153AC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA

Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM

For Respondent: Shri A.H. Chowdhary, DR
Hearing: 25.11.2025Pronounced: 28.11.2025

O R D E R Per Rajesh Kumar, AM:

These are appeals preferred by the assessee against the orders of the Commissioner of Income-tax (Appeals), Patna-3, (hereinafter referred to as the “Ld. CIT(A)”] dated 20.02.2025, 21.02.2025 for the AY 2012-13 to 2015-16 & 2018-19.

2.

As the facts and circumstances are exactly similar in all the above cases, we take for A.Y. 2012-13 and decide the issue accordingly.

3.

At the time of hearing none appeared on behalf the assessee but filed a letter dated 25.11.2025 which read as under: -

“Sub: Pray for conclusion of Appeal and/or Time petition for adjournment of hearing fixed on 25.11.2025. in the case of Nirupama Kumari, Wie Mr. Amit Kumar, C/o Ambition Coaching, Navratan Hatta, Purnia-854301 (Bihar) PAN: BBLPK578910 for A/V: 2012-13 to A/V 2015-16 and A/V: 2015-19.

4.

The issue raised in other appeals in to 224/PAT/2025 are similar to one as decided by us in (supra). Accordingly, our decision would, mutatis mutandis, apply to these appeals of assessee. Hence, the assessee‘s appeals are allowed for statistical purposes.

5.

In the result, the appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open court on 28.11.2025.

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