RAMESHWARAM RICE MILLS PRIVATE LIMITED,PATNA vs. ASST COMMISSIONER OF INCOME TAX, CIRCLE-1, PATNA, PATNA
Facts
The assessee filed an appeal against the order of the National Faceless Appeal Centre, which was barred by limitation by 16 days. The assessee's counsel explained the reasons for the delay, and the Departmental Representative did not object to condoning the delay.
Held
The Tribunal condoned the delay after finding the reasons to be bonafide and genuine. The Tribunal noted that the original order was passed ex-parte without deciding the issues on merit and restored the appeal to the file of the CIT(A) for fresh decision after affording a reasonable opportunity of hearing.
Key Issues
Whether the delay in filing the appeal is condonable and whether the ex-parte order passed by the CIT(A) without deciding on merit should be restored for fresh adjudication.
Sections Cited
250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 03.03.2025 for the AY 2018-19.
At the outset, we note that the appeal of the assessee is barred by limitation by 16 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate the appeal.
3.1. The ld. DR on the other hand did not oppose the counsel of the assessee.
3.2. We after hearing the submission of the parties and perusing the material available on record, we find that apparently this appeal was decided ex-parte before the learned CIT (A). We note that despite numerous notices, none presented before the ld. CIT (A) and the ld. CIT (A) passed an ex-parte order in limine without deciding the issues at merit, which in our opinion is in violation of Provisions of Section 250(6) of the Act. Therefore, in the interest of justice and fair play, this appeal is restored to the file of the learned CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause. The appeal of the assessee is allowed for statistical purposes.
In the result,the appeal of the assessee is 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 Sangeeta Sinha, 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
