DCIT, CIRCLE 4, PATNA, DAKBANGLOW CHAURAHA PATNA vs. SHIVENDRA KUMAR SHAHI, SHEIKHPURA PATNA

PDF · subscribers
ITA 229/PAT/2025Status: DisposedITAT Patna28 November 2025AY 2014-153 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal first considered the delay in filing the appeal. The assessee did not oppose the condonation of delay, and considering the reasons provided by the Revenue, the Tribunal was inclined to condone the delay and admit the appeal for hearing. However, at the outset of the hearing, the Departmental Representative requested to withdraw the appeal. The reason cited for withdrawal was that an appeal bearing ITA No. 38/PAT/2020 had already been filed for the same Assessment Year 2014-15, and revised grounds of appeal were to be considered in that earlier appeal. The learned Authorized Representative for the assessee did not oppose this request. Therefore, the Tribunal dismissed the appeal of the Revenue as withdrawn. No specific issue regarding the merits of the assessment was decided.

What were the facts?

The Revenue filed an appeal (ITA No. 229/PAT/2025) against the order of the CIT(A), Patna-2, dated January 17, 2020, for Assessment Year 2014-15. The appeal was filed with a delay of 1856 days, for which the Revenue submitted a condonation petition citing administrative approval delays. The assessee did not oppose the condonation. Subsequently, the Departmental Representative, via a letter dated September 4, 2025, requested to withdraw the instant appeal. The reason for withdrawal was that an appeal bearing ITA No. 38/PAT/2020 had already been filed for the same assessment year, and revised grounds of appeal were to be considered in that earlier appeal.

What were the issues?

1. Whether the delay in filing the appeal by the Revenue should be condoned, considering the reasons provided in the condonation petition. 2. Whether the Revenue's appeal should be permitted to be withdrawn. Assessee's contentions: The assessee's Authorized Representative did not oppose the condonation of delay and did not oppose the withdrawal of the appeal. Revenue's contentions: The Revenue sought condonation of delay, citing administrative approval delays. Subsequently, the Revenue requested to withdraw the appeal, stating that a revised appeal with revised grounds had been filed for the same assessment year in a different appeal (ITA No. 38/PAT/2020).

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 Appellant: Shri N.K. Lal, AR
For Respondent: Shri Md. A.H. Chowdhary, DR
Hearing: 25.11.2025Pronounced: 28.11.2025

This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals), Patna-2 (hereinafter referred to as the “Ld. CIT(A)”] dated 17.01.2020 for the AY 2014-15.

2.

At the outset, we observe from the appeal folder that there is a delay of 1856 days in filing the appeal by the department and in support of this a condonation petition was filed. It was stated in the condonation petition that the delay has occurred due to obtaining the administrative approval from the competent authorities, which took quite a long time and accordingly, the delay may be condoned. The ld. AR, on the other

3.

At the outset, Ld. Departmental Representative vide letter dated 04.09.2025 requested the bench to withdraw the instant appeal, which read as under: - “F. No. ACIT/C-4/Pat/Appeal/2025-26/438 Dated 04.09.2025 To The Assistant Registrar, Income Tax Appellate Tribunal, Patna Bench, Patna. Sir/Madam, Sube Request to withdraw the Assessment Year 2014-15 in the case of Shivendra Kumar Shahi (PAN ALOPS5634B) & filing of Revised Grounds of Appeal

before the Hon'ble ITAT Bench. Patwa-matter regarding Kindly refer to the above.

2. With regard to the subject mentioned above, it is humbly submitted that the undersigned was asked to withdraw in the case of Shivendra Kumar Shahi (PAN: ALOPS5634B) for the Assessment Year 2014-15 as an appeal has already been filed earlier bearing for the same Assessment Year. In this regard, approval to withdraw the said appeal has been obtained from the Principal Commissioner of Income Tax-1, Patna.

3. It was also asked to the undersigned to file Revised Grounds of Appeal before the Hon'ble ITAT to be considered in which was filed earlier in respect of the above-mentioned assessee.

5. Further, I am filing Revised Grounds of Appeal duly signed by the PCIT-1, Patna to be considered in IT'A No. 38/PAT/2020. Yours faithfully, Encl: As above.

5.

In the result, the appeal of the Revenue is dismissed as withdrawn.

Order pronounced in the open court on 28.11.2025.

Recent GST High Court judgments

Search GST case law →