BIJAY KUMAR DAS,KISHANGANJ vs. ITO WARD3(1), PURNIA
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Income Tax Appellate Tribunal, PATNA BENCH
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 290/PAT/2024 Assessment Year: 2017-18
Bijay Kumar Das ITO, Ward-3(1), Purnia Loharpatti PO, Kishanganj- Vs 855108 (PAN: AVPPD3278B) (Appellant) (Respondent)
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.
None appeared on behalf of the assessee and Shri Ashwani Kr. Singal, JCIT appeared on behalf of the revenue.
Appeal of the assessee is time barred by 50 days. A separate application for condonation of delay has been filed. After considering the
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averments made in the application, we condone the delay and admit the appeal for hearing.
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.
In the result, the appeal of the assessee is partly allowed for statistical purpose subject to above directions.
Order pronounced in the open court. Sd/- Sd/- (Sanjay Awasthi) (George Mathan) Accountant Member Judicial Member
Dated: 25th February, 2025 JD, Sr. P.S. Copy to: 1. The Appellant: Shri Bijay Kumar Das 2. The Respondent. ITO, Ward-3(1), Purnia 3. CIT(A), NFAC, Delhi 4. Pr. CIT 5. DR, ITAT, Patna Bench, Patna 6. Guard file. True Copy By Order
Assistant Registrar ITAT, Kolkata Benches, Kolkata