SHYAM SUNDER PRASAD,VAISHALI vs. DCIT-CIRCLE-1 PATNA, PATNA
Facts
The assessee's appeal was filed belatedly by 215 days due to lack of knowledge of the ex-parte order and negligence of the counsel. The assessee requested condonation of delay and restoration of the appeal. The Departmental Representative objected to condoning the delay.
Held
The Tribunal condoned the delay of 215 days, finding the reasons sufficient and reasonable. The order of the CIT(A) was set aside, and the matter was remanded back to the Assessing Officer to examine the issue afresh after providing a reasonable opportunity of being heard to the assessee.
Key Issues
Whether the delay in filing the appeal can be condoned and whether the matter can be remanded back to the Assessing Officer for a fresh examination after providing an opportunity to the assessee.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PATNA BENCH, PATNA
IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING AT KOLKATA) ITA No.494/PAT/2025 (निर्धारण वर्ा /Assessment Year : 2017-2018) Shyam Sunder Prasad, Vs DCIT, Circle-1, Patna Lalganj, Vaishali, Bihar-844121 PAN No. :AFEPP 1604 A (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Sanjeev Kumar Anwar, Advocate रधजस्व की ओर से /Revenue by : Md. A.H.Chowdhury, CIT-DR सुनवाई की तारीख / Date of Hearing : 19/01/2026 घोषणा की तारीख/Date of Pronouncement : 22/01/2026 आदेश / O R D E R Per Duvvuru RL Reddy, Vice President : The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 27.01.2025 passed for Assessment Year 2017-18. 2. On perusal of appeal record, we find that the appeal of the assessee is time barred by 215 days. In this regard, the ld. The assessee filed application for condonation of delay stating therein that due to lack of knowledge of passing of the ex-parte order by the ld. CIT(A), NFAC, the assessee could not file the appeal before the Tribunal within the stipulated time. The assessee has also submitted that the delay has been occurred due to negligence of the counsel. Therefore, the assessee stated that the assessee being ignorant of the proceedings pleads innocence and pray for
2 ITANo.494/Pat/2025 condonation of the delay and also requested that the appeal of the assessee may kindly be restored to the file of ld. Assessing Officer for deciding the issues afresh. 3. On the other hand, the learned Departmental Representative vehemently supported the orders of the authorities below and also objected to condone the delay. Therefore, the ld. CIT(A) has rightly dismissed the appeal of the assessee and pleaded to uphold the orders of the authorities below. 4. After hearing the submission of the parties and perusing the material available on record, we find that instant appeal of the assessee has been filed belatedly by 215 days. The reasons stated by the assessee in its application are sufficient and reasonable, therefore, we condone the delay of 215 days in filing the present appeal. A further perusal of orders of the authorities below it is clear that the assessee has shown his inability to produce the documents before either of the authorities below despite several opportunity were afforded. However, ld. AR before us during the course of hearing requested for one more opportunity may be provided to the assessee to represent his case before the ld. Assessing Officer to substantiate his claim. Considering the prayer of the ld. counsel, the order of the ld. CIT(A) is set aside and the matter is remanded back to the file of AO to examine the issue afresh after providing reasonable opportunity of being heard to the assessee. At the same breath, the assessee is directed to cooperate with the AO and place all the relevant documents before the AO, failing which the AO is at liberty to pass the order placing on the
3 ITANo.494/Pat/2025 material available on record. Hence, the sole ground raised by the assessee is allowed for statistical purposes. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order dictated and pronounced in the open court on 22/01/2026. Sd/- Sd/- (LAXMI PRASAD SAHU) (DUVVURU RL REDDY) लेखा सदस्य/ ACCOUNTANT MEMBER उपाध्यक्ष / VICE PRESIDENT कोलकाता Kolkata; ददनाांक Dated 22/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पटना / DR, ITAT, 5. Patna 6. गार्ड फाईल / Guard file. आदेशधिुसधर/ BY ORDER, सत्यापपत प्रतत //True Copy// (Assistant Registrar) Income Tax Appellate Tribunal, Patna
