UMESH KUMAR,PATNA vs. CIT, DELHI

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ITA 400/PAT/2024Status: DisposedITAT Patna18 June 2025AY 2014-15Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

In the interest of justice, the assessee is granted one more opportunity. The issue is restored to the file of the AO, subject to the assessee paying a cost of Rs. 50,000 to the Legal Aid Services, High Court Patna, within sixty days. If the cost is not paid, the order of CIT(A) shall stand confirmed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). Neither the assessee nor the Revenue were represented. The assessee had not appeared before the lower authorities or the Tribunal.

What were the issues?

Whether the assessee should be granted another opportunity despite not appearing before any authority, and on what conditions?

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA

Hearing: 18.06.2025Pronounced: 18.06.2025

O R D E R

PER GEORGE MATHAN, JM:

1.

This is an appeal filed by the assessee against the order of the ld. CIT (A), National Faceless Appeal Centre, Delhi [hereinafter referred as the learned CIT (A)] in appeal no. ITBA/NAFC/S/250/2023- 24/105470054(1).

2.

None represented both on behalf of the assessee and Revenue.

3.

A perusal of the impugned order passed by the ld. lower authorities, shows that the assessee has neither appeared before the ld. CIT (A) nor before the ld. AO. He has not appeared before the Tribunal also. Since, the assessee despite providing sufficient opportunities of hearing before both the lower authorities, did not present himself in the proceedings, keeping this in mind and also treating this attitude against the principles

4.

In the result, appeal of the assessee is partly allowed for statistical purposes.

Order pronounced in the open court on 18.06.2025.

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