THE SAMASTIPUR DISTRICT CENTRAL CO-OPERATIVE BANK LIMITED,SAMASTIPUR vs. DEPUTY COMMISSIONER, DARBHANGA

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 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.