PURNIA TRADERS,MARKETING YARD,GULABBAGH vs. COMMISSIONER OF INCOME-TAX (APPEALS), PURNIA

ITA 465/PAT/2026Status: DisposedITAT Patna23 September 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex-parte orders and remanded the matter back for fresh adjudication. The CIT(A) was directed to provide an opportunity of being heard to the assessee.

What were the facts?

The assessee's appeals against the assessment and penalty orders were dismissed by the CIT(A) ex-parte. The assessee did not participate in the first appellate proceedings.

What were the issues?

Whether the CIT(A) erred in passing ex-parte orders without providing an opportunity of being heard to the assessee and without deciding all grounds of appeal on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “DB” BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Respondent: Shri Bharat Bhusan Garg, CIT, DR
Hearing: 16.09.2026Pronounced: 23.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

These two Appeals are filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 13.05.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2015-16, wherein the Ld. CIT(A) has confirmed the Assessment Order as well as the order of penalty respectively.

2.

Brief facts of the case are that, Assessment Orders came to be passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 16.01.2024 by making certain additions. Pursuant to the Assessment Order, a penalty proceeding has been initiated and an order of penalty came to be passed on 03.06.2024. Assessee preferred two Ap

The order continues below.

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