NIRUPAMA KUMARI,PURNIA vs. DCIT/ACIT. CENT. CIR-1, PATNA, PATNA
Facts
The assessee appealed against orders of the CIT(A) for multiple assessment years (2012-13 to 2015-16 & 2018-19), where the CIT(A) had dismissed the appeals ex-parte due to the assessee's non-representation. The assessments were framed under Section 153A/143(3) of the Income Tax Act. The assessee requested a remand, citing a similar case involving their spouse which the ITAT had previously restored to the CIT(A) for re-adjudication.
Held
The Income Tax Appellate Tribunal, while noting the assessee's non-appearance before the CIT(A), decided to remit the matter back to the CIT(A) for fresh adjudication, granting another opportunity for a hearing in the interest of natural justice. The tribunal also cautioned the assessee to cooperate promptly with the CIT(A) proceedings. Consequently, the appeals were allowed for statistical purposes.
Key Issues
Whether appeals dismissed ex-parte by the CIT(A) due to non-representation should be remanded back to the CIT(A) for a fresh hearing on merits, especially considering a similar remand in the spouse's case.
Sections Cited
Income Tax Act, 1961: Section 153A, Income Tax Act, 1961: Section 143(3)
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
IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM ITA Nos.220 to 223, 224/PAT/2025 (Assessment Years:2012-13 to 2015-16 & 2018-19) Nirupama Kumari W/o Amit Kumar, DCIT/ ACIT, Cent Cir-1, Patna C/o ambition Coaching, Navratan Patna, Purnia, Bihar Vs. Hatta, Purnia, Purnia-854301, Bihar (Appellant) (Respondent) PAN No. BBLPK5789B Assessee by : None (Petition filed) Revenue by : Shri A.H. Chowdhary, DR Date of hearing: 25.11.2025 Date of pronouncement: 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.
As the facts and circumstances are exactly similar in all the above cases, we take ITA No.220/PAT/2025 for A.Y. 2012-13 and decide the issue accordingly.
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.
The issue raised in other appeals in ITA nos. 221 to 224/PAT/2025 are similar to one as decided by us in ITA No. 220/PAT/2025 (supra). Accordingly, our decision would, mutatis mutandis, apply to these appeals of assessee. Hence, the assessee‘s appeals are allowed for statistical purposes.
In the result, the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 28.11.2025.
Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Patna, Dated: 28.11.2025 Sudip Sarkar, Sr.PS
Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna
