ANUJ KUMAR,NALANDA vs. ITO, WARD- 2 (3), BIHARSHARIF
Facts
The assessee filed appeals against orders of the National Faceless Appeal Centre (NFAC) for AYs 2011-12 & 2012-13, which were delayed by 742 days. The original assessment was made ex-parte by the Assessing Officer, and the assessee could not make proper representation before the CIT(A).
Held
The Tribunal condoned the delay in filing the appeals, finding the reasons bona fide and genuine. In the interest of justice and fair play, the appeals were restored to the file of the learned CIT(A) to provide the assessee one more opportunity for representation and to decide the case on merit afresh.
Key Issues
Condonation of delay in filing appeals and restoration of the case to CIT(A) for fresh adjudication as the original assessment was ex-parte and proper representation was not made.
Sections Cited
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
Per Rajesh Kumar, AM:
These are appeals preferred by the assessee against the orders of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 08.06.2023 for the AYs2011-12 & 2012-13.
At the outset, we note that the appeals of the assessee are barred by limitation by 742 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeals which were strongly opposed by the DR. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons, hence, we condone the delay and adjudicate the appeals.
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 by the learned Assessing Officer and the assessee also could not make proper representation before the learned CIT (A). Therefore, in the interest of justice and fair play, this appeal is restored to the file of the learned CIT (A), so that assessee would given one more opportunity to represent his case before the learned CIT (A). Needless to say that the learned CIT (A) will decide the same on merit after affording reasonable opportunity of being heard 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 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
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna