Chandra Deep Kumar Vs ITO (ITAT Patna)
The Income Tax Appellate Tribunal (ITAT), Patna Bench, has allowed the appeal of Chandra Deep Kumar, the assessee, for statistical purposes, restoring the case to the file of the National Faceless Appeal Centre (NFAC), Delhi, for fresh adjudication. The decision, pronounced in open court on June 4, 2025, addresses concerns regarding the assessee’s opportunity to be heard and the ex-parte dismissal of the initial appeal by the NFAC.
The appeal, filed by Chandra Deep Kumar against an order from the NFAC dated November 24, 2022, for the Assessment Year 2017-18, initially faced an 11-day delay in submission before the Tribunal. Representing the assessee, Shri K.N. Prasad and Shri Vishal Kr. explained that the delay occurred because the assessee was unaware of the hearing notices or the passing of the ex-parte order by the Ld. CIT(A), as no communication was received via post or registered email. It was only upon consulting his counsel that the assessee became aware of the order. Citing this as an unavoidable and genuine cause beyond the assessee’s control, the Authorized Representative requested condonation of the delay, emphasizing the absence of any mala fide intention. The Tribunal, after considering the submissions, found the explanation for the 11-day delay to be reasonable and condoned it in the interest of justice and fair play, allowing the appeal to be heard on its merits.
