THE SAMASTIPUR DISTRICT CENTRAL CO-OPERATIVE BANK LIMITED,SAMASTIPUR vs. DEPUTY COMMISSIONER, DARBHANGA
Facts
The appeals were filed by the assessee against the orders of the National Faceless Appeal Centre, Delhi. The appeals were noted to be barred by limitation for multiple assessment years. The assessee's counsel stated that the assessee was unaware of the CIT(A) order, leading to the delay.
Held
The Tribunal condoned the delay in filing the appeals, finding the reason to be bonafide and genuine. The assessee requested an opportunity to substantiate its claim before the CIT(A). Considering natural justice, the Tribunal inclined to set aside the CIT(A) order and remand the matter back for fresh examination.
Key Issues
Delay in filing appeals and need to provide an opportunity to the assessee.
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 Duvvuru RL Reddy, VP:
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 17.07.2023, 15.08.2023, 21.08.2023 for the AY 2009-10, 2011-12,2015-16, 2017-18.
At the outset, we note that these appeals of the assessee are barred by limitation by 728, 697, 728, 697 days, in ITA Nos. 441/PAT/2025, 442/PAT/2025, 443/PAT/2025 & 444/PAT/2025, respectively. At the time of hearing the counsel of the assessee stated that the assessee
So far as the appeals are concerned the assessee pleaded before the bench to give one more opportunity to substantiate its claim before the learned CIT (A). The Departmental Representative has not raised any objection for the same. Considering the facts and circumstances of the case and in order to principle of natural justice, we are inclined to set a aside the order passed by the learned CIT (A) and remand the matter back to the file of the learned CIT (A) to examine the issue afresh and pass a speaking order after giving an opportunity of being heard to the assessee.
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/-
Sd/- Sd/- (RAJESH KUMAR) (DUVVURU RL REDDY) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Patna, Dated: 28 .11.2025 Sangeeta, 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 Initials Sr. Particulars Date Person No. concern ed 1 Draft dictated on 27.11.25 Sr.PS 2 Draft placed before author 27.11.25 Sr.PS Draft proposed & placed before the second Member 3 AM 4 Draft discussed/approved by Second Member AM 5 Approved Draft comes to the Sr.PS/PS Sr.PS 6 Kept for pronouncement on Sr.PS 7 File sent to the Bench Clerk Sr.PS 8 Date on which file goes to the Head Clerk 9 Date of dispatch of Order 10 Dictation Sheet is attached herewith Yes
