RUBY DEVI,BETTIAH vs. ITO WARD 1(5), BETTIAH
Facts
The assessee filed multiple appeals against the orders of the CIT(A) for AYs 2015-16 and 2016-17, with a 58-day delay which was condoned by the Tribunal. It was noted that there was only partial compliance before the AO and no compliance before the CIT(A), with the assessee failing to furnish called-for details to the AO. The CIT(A) decided the appeals without addressing the merits, which was deemed a violation of Section 250(6) of the Act.
Held
The Tribunal restored all appeals to the file of the Assessing Officer (AO), directing the AO to decide them afresh after providing the assessee with a reasonable opportunity of hearing. The assessee was also concurrently directed to ensure necessary compliance before the AO to facilitate a seamless decision on merits. The appeals were allowed for statistical purposes.
Key Issues
Condonation of delay in filing appeals; Non-compliance by the assessee before lower authorities; CIT(A)'s failure to decide appeals on merits as per Section 250(6).
Sections Cited
Section 250(6) of the Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, `PATNA BENCH, PATNA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM
IN THE INCOME TAX APPELLATE TRIBUNAL ‘PATNA’ BENCH, PATNA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM
ITA Nos. 91, 92,93 & 94/PAT/2025 (Assessment Year:2015-16 & 2016-17) Ruby Devi ITO Ward 1(5) Mahabir Electric Mohalla Vs. Lalbazar, Bihar-845438 (Appellant) (Respondent) PAN No. CAVPD1148P Assessee by : Shri Monark Jain, AR Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 07.07.2025 Date of pronouncement: 18.07.2025
O R D E R 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 28.10.2024, 29.10.2024 for the AYs 2015- 16 & 2016-17.
At the outset, we observe that there is a delay of 58 days in filing all the appeals by the assessee for which the condonation petitions were filed. After hearing both the sides and after going through the contents of the condonation petition, we are of the opinion that the delay is for genuine and sufficient reasons and accordingly, condoned and appeals are admitted for adjudication.
After hearing both the sides and after perusing the facts on record including the appellate orders as well as the assessment orders, we
In the result, all the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 18.07.2025.
Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated:18.07.2025 Sudip Sarkar, Sr.PS
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna
