THE SAMASTIPUR DISTRICT CENTRAL CO-OPERATIVE BANK LIMITED,SAMASTIPUR vs. DEPUTY COMMISSIONER, DARBHANGA
Facts
The assessee filed appeals against the orders of the National Faceless Appeal Centre. The appeals were filed with a significant delay, ranging from 697 to 728 days. The assessee's counsel stated that the delay was due to the assessee being unaware of the order passed by the CIT(A).
Held
The Tribunal condoned the delay on the grounds of bonafide and genuine reasons, as the Departmental Representative did not object. The Tribunal also decided to grant the assessee one more opportunity to substantiate its claim before the CIT(A). Therefore, the order of the CIT(A) was set aside and the matter was remanded back.
Key Issues
Whether the appeals filed by the assessee are barred by limitation and if condonation of delay is appropriate. Whether the matter should be remanded back to the CIT(A) for fresh adjudication.
Sections Cited
IT Act, Section 728, IT Act, Section 697
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
