SAVITRI DEVIPROPERTIES PVT LTD,PATNA vs. ITO, PATNA

ITA 447/PAT/2026Status: DisposedITAT Patna11 September 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for adjudication on merits, noting the ex-parte nature of the previous order. The assessee was directed to pay a cost of Rs. 5,000/-.

What were the facts?

The Assessing Officer initiated proceedings under section 148 for non-declaration of capital gains on property sale. The assessee failed to represent itself before the Assessing Officer and the CIT(A), leading to ex-parte orders.

What were the issues?

Whether the CIT(A) order passed ex-parte without considering the merits of the case is sustainable. Whether the assessee should be granted another opportunity to represent its case.

Which sections of the Income-tax Act were involved?

Section 148,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH: PATNA

Before: Shri Yogesh Kumar U.S&Shri Gopalan Gurusamy]

Per Gopalan Gurusamy, AM:

This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] passed u/s 250 of the Act dated 16.01.2026 for the AY 2020-21. 2. The Assessing Officer had initiated proceedings u/s 148 as the assessee has not declared the capital gain on the sale of immovable property. Before the Assessing Officer, there was no representation as a result, the Assessing Officer determined total income at Rs.

2 Assessment Year: 2018-19 Savitri Devi Properties Pvt. Ltd. 2,3

The order continues below.

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