BIJAY KUMAR DAS,KISHANGANJ vs. ITO WARD3(1), PURNIA

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ITA 290/PAT/2024Status: DisposedITAT Patna25 February 2025AY 2017-182 pages

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Income Tax Appellate Tribunal, PATNA BENCH

Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI

For Respondent: Shri Ashwani Kr. Singal, JCIT
Hearing: 25.02.2025Pronounced: 25.02.2025

Present for: Appellant by : N o n e Respondent by : Shri Ashwani Kr. Singal, JCIT Date of Hearing : 25.02.2025 Date of Pronouncement : 25.02.2025 O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2023-24/1057962469(1) dated 15.11.2023 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2017-18.

2.

None appeared on behalf of the assessee and Shri Ashwani Kr. Singal, JCIT appeared on behalf of the revenue.

3.

Appeal of the assessee is time barred by 50 days. A separate application for condonation of delay has been filed. After considering the averments made in the application, we condone the delay and admit the appeal for hearing.

4.

The Ld. CIT(A) has dismissed the appeal of the assessee in limine on account of delay of 252 days. We have gone through the reasons given by the assessee for the filing of the appeal before the Ld. CIT(A). We find that the reason given are plausible and reasonable and consequently we condone the delay of 252 days in filing the appeal before the Ld. CIT(A). Consequently, the issues in appeal are restored to the file of the Ld. CIT(A) for adjudication on merits.

5.

In the result, the appeal of the assessee is partly allowed for statistical purpose subject to above directions.

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