आयकर अपीलीय अधिकरण , पटना पीठ कोलकाता म IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [ ]

वर्ुचअल कोटु

[Virtual Court] , श्री जॉजु माथान न्याधयक सदस्य एवं , श्री राके श धमश्रा लखे ा सदस्य के सम Before SHRI GEORGE MATHAN, JUDICIAL MEMBER &

SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 564/PAT/2024 Assessment Year: 2018-19 Ashutosh Kumar Prabhat PCIT-1, Patna Vs.

(Appellant) (Respondent)

PAN: AKJPP9771C Appearances:

Assessee represented by : Abhi Sarkar, Adv.

Department represented by : Rinku Singh, CIT DR.

Date of concluding the hearing : April 2^nd, 2025 Date of pronouncing the order : May 6^th, 2025

ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Pr.

Commissioner of Income Tax -1, Patna [hereinafter referred to as Ld. 'Pr. CIT'/Ld. 'PCIT'] passed u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2018-19 dated 19.03.2024, which has been passed against the assessment order u/s 147 r.w.s.

144 r.w.s. 144B of the Act, dated 27.02.2023.

1.1. The Registry has informed that the appeal filed by the assessee is barred by limitation by 103 days. An application seeking condonation of delay has been filed by the assessee stating as under:

“1. That this is an application for condonation of delay in the filing of the instant appeal.

2. That the appellant states that the impugned order was passed on 19.03.2024 by the Id. Principal Commissioner of Income Tax, Patna-1, Patna under Section 263 of the Income Tax Act, 1961 (hereinafter called the Act). 3. That the appellant states that he was required to file the appeal 19/05/2024. The appellant states that the appeal has been filed on 29/08/2024. Hence there is a delay of around 3 months and 10 days in filing the present appeal.

4. That the appellant states that the above order was an ex-parte order and aggrieved, the appellant filed an application under Section 154 of the Act on 28.03.2024 before the Id. Principal Commissioner of Income Tax, Patna-1, Patna whereby the appellant prayed for recall of the ex-parte passed under Section 263 of the Act.

5. That the Id. Principal Commissioner of Income Tax, Patna-1, Patna rejected the application filed under Section 154 of the Act vide order dated 02.08.2024 bearing DIN & Order No: ITBA/COM/F/17/2024- 25/1067269667(1). Copy of dated 02.08.2024 by the Id. Principal Commissioner of Income Tax, Patna-1, Patna.

6. That the appellant was later advised to challenge the order dated 19.03.2024 passed under Section 263 of the Act by the Id. Principal Commissioner of Income Tax, Patna-1, Patna. Accordingly the appellant filed the present appeal.

7. That the appellant submits that the delay in filing the present appeal is not attributable to the appellant since the appellant was trying to exhaust his legal remedies.

8. That the appellant states that the delay had happened beyond the control of the appellant and the same merits to be condoned.

It is, therefore, prayed that this Hon'ble Tribunal may graciously be pleased to consider the submissions as made in the foregoing paragraphs and further be pleased to condone delay, if any, in the filing of the instant appeal.”

1.2. On consideration of the application for condonation of delay and the reasons stated therein, we are satisfied that the assessee had a reasonable and sufficient cause and was prevented from filing the instant appeal within the statutory time limit. We, therefore, condone the delay and admit the appeal for adjudication.

2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

“1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the order of the Id. Principal Commissioner of Income Tax-1, Patna, is bad both in law and on facts.

3. For that the appellant was not given any opportunity, much less sufficient opportunity to put forth his contentions during the revision proceeding.

4. For that the order of the Id. Principal Commissioner of Income T