ANIL PRASAD GUPTA,DARBHANGA vs. ASSESSMENT UNIT, NEW DELHI

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ITA 483/PAT/2024Status: DisposedITAT Patna25 June 2025AY 2018-19Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the Assessing Officer for re-adjudication. The Assessing Officer is directed to provide the assessee with an adequate opportunity to present its case and substantiate its claims.

What were the facts?

The assessee's appeals were filed against the orders of the National Faceless Appeal Centre for the assessment year 2018-19. The primary issue raised was the lack of representation before the CIT(A), leading to an ex parte order.

What were the issues?

The key issue was the assessee's non-representation before the CIT(A) and the subsequent ex parte order. The Tribunal aimed to provide a fair opportunity to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA

Before: SHRI GEORGE MATHAN, JM & SHRI SANJAY AWASTHI, AM

For Appellant: Shri Ashish Kr. Agrawal, AR
For Respondent: Shri Ashwani Kr. Singal, DR
Hearing: 24.06.2025Pronounced: 25.06.2025

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA (Through Virtual hearing at Kolkata) BEFORE SHRI GEORGE MATHAN, JM AND SHRI SANJAY AWASTHI, AM to 485/PAT/2024 (Assessment Years: 2018-19) Anil Prasad Gupta National Faceless Appeal Lal Bagh, Near Town Hall, Centre, New Delhi-110001 Vs. Darbhanga,-846004, Bihar (Appellant) (Respondent) PAN NO. APWPG2395h Assessee by : Shri Ashish Kr. Agrawal, AR Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 24.06.2025 Date of pronouncement: 25.06.2025 O R D E R PER GEORGE MATHAN, JM:

These are appeals filed by the assessee against the orders of National Faceless Appeal Centre, Delhi [hereinafter referred as the learned CIT (A)] even dated 27.05.2024 for A.Y. 2018-19.

2.

Shri Ashish Kr. Agrawal, represented both on behalf of the assessee and Shri Ashwani Kr. Singal, represented on behalf of the Revenue.

3.

The facts and circumstances in all the appeals are similar. The first issue, inter alia, raised by the assessee is non-representation before the Ld. CIT(A). Assessee submitted that the Ld. CIT(A) passed the order ex parte. A perusal of the assessment order shows that there was non- compliance before the ld. AO as well and no details had been produced before the ld. Assessing Officer. This being so, and in the interests of justice, one more opportunity is being provided to the assessee to produce the details before the Assessing Officer. Hence, the issues in the appeal on merits are restored to the file of the AO for re-

4.

In the result, the appeals of the assessee are partly allowed for statistical purposes.

Order pronounced in the open court on 25.06.2025.

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