PARITOSH KUMAR SINGH,PATNA vs. ITO, WARD- 6 (5), PATNA
Facts
The assessee filed five appeals against the orders of the CIT(A) for assessment years 2010-2011 to 2014-2015. The appeals were filed with a significant delay of 2196 days each. The assessee attributed the delay to the demise of their counsel during the Covid period.
Held
The Tribunal condoned the delay in filing the appeals after finding the reasons plausible. However, since the assessee had not produced evidence before the CIT(A) and there was non-compliance, the issues were restored to the CIT(A) for readjudication with an opportunity of being heard.
Key Issues
Whether the delay in filing the appeals should be condoned and if the matter should be remanded back to the CIT(A) for fresh adjudication.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC BENCH”, PATNA
Before: SHRI GEORGE MATHAN
आयकर अपीलीय अधिकरण, पटना न्यायपीठ, पटना IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, PATNA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH VIRTUAL HEARING AT KOLKATA) आयकर अपील सं/ITA Nos.273 to 277/PAT/2025 (नििाारण वर्ा / AYrs : 2010-2011 to 2014-2015) Paritosh Kumar Singh, Vs ITO Ward-6(5), Patna Flat No.304, Maa Vindhyavasini Apartment, Sekhpura, Bailey Road, Patna-800014 PAN No. :BFKPS 9811 P (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Ashwani Kumar, Sr.DR सुनवाई की तारीख / Date of Hearing : 06/08/2025 घोषणा की तारीख/Date of Pronouncement : 06/08/2025 आदेश / O R D E R These five appeals are filed by the assessee against the separate orders of the Id. CIT(A), Patna-2, all dated 29.05.2019 for the assessment years 2010-2011, 2011-2012, 2012-2013, 2013-2014 & 2014-2015, respectively. 2. None appeared on behalf of the assessee. Shri Ashwani Kumar, ld. Sr. DR appeared on behalf of the revenue. 3. All the five appeals of the assessee are barred by 2196 days each. In this regard, an application has been filed by the assessee stating therein that the counsel who was looking after the tax matter of the assessee died during the Covid period and the assessee when came to know that the appeal has to be preferred against the assessment order, immediately consulted another counsel who filed the appeals having the delay of 2196
2 ITA Nos.273-277/PAT/2025 days each. The contents of the application for condonation of delay are as under :-
A perusal of the application filed by the assessee regarding condonation of delay, I found that the reasons for delay are plausible and not found to be false. Accordingly, delay of 2196 each in filing all the five
3 ITA Nos.273-277/PAT/2025 appeals before the Tribunal is condoned and all the appeals are admitted for hearing. 5. As it is noticed that the assessee has not produced the evidences as called for by the ld. CIT(A) in the course of appellate proceedings and also there was non-compliance on the part of the assessee in all the appeals, therefore, in the interest of justice, the issues in all the appeals are restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.5,000/-(Rupees Five Thousand only) each to be payable by the assessee to Bihar State Legal Aid Services Authority, Patna within a period of 60 days from the date of this order and receipt of the same would be produced before the Id. CIT(A) at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld.CIT(A) for all the years under consideration shall remain confirmed. 6. In the result, all the appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 06/08/2025. Sd/- (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER Kolkata; दिनाांक Dated 06/08/2025 Prakash Kumar Mishra, Sr.P.S.
4 ITA Nos.273-277/PAT/2025 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. Appellant प्रत्यर्थी / The Respondent- 2. आयकर आयुक्त(अपील) / The CIT(A), 3. 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पटना / DR, ITAT, Patna गार्ड फाईल / Guard file. 6. आदेशािुसार/ BY ORDER, सत्यापपत प्रतत //True Copy// (Assistant Registrar) आयकर अपीलीय अधिकरण, पटना /ITAT, Patna
