ZA ISLAMIA PG COLLEGE,SIWAN vs. ITO, WARD- 2 (3), SIWAN

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ITA 370/PAT/2025Status: DisposedITAT Patna28 November 2025AY 2019-202 pages

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Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA

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

For Appellant: Shri Sanjeev Kr. Anwar, AR
For Respondent: Shri Ashwani Kr. Singal, DR
Pronounced: 24.11.2025

(Assessment Year: 2019-20) ZA Islamia PG College ITO, Ward 2(3) Siwan, Siwan, Bihar-841226 Siwan, Siwan, Bihar Vs. (Appellant) (Respondent) PAN No. AAAAZ3083D Assessee by : Shri Sanjeev Kr. Anwar, AR Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 24.11.2025 Date of pronouncement: 28.11.2025 O R D E R

Per Rajesh Kumar, AM:

1.

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 11.06.2025 for the AY 2019-20.

2.

The ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice. Similarly, there was no compliance before the AO due to the reasons beyond the control of the assessee. The ld. AR therefore prayed that the same may be restored to the file of the ld. AO for fresh adjudication.

2.1. On the other hand, the learned Departmental Representative did not object to such prayers made by the assessee before the Bench.

2.2. We after hearing the submission of the parties and perusing the material available on record, we find that apparently this appeal was

3.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 28.11.2025.

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