BIDUR KUMAR,SAHARSA vs. ITO, SAHARSA

ITA 336/PAT/2026Status: DisposedITAT Patna01 September 2026AY 2017-182 pages

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Income Tax Appellate Tribunal, PATNA BENCH, PATNA

Before: SHRI DUVVURU R. L. REDDY & SHRI RAJESH KUMAR

For Appellant: Shri Abhishek Kumar, Advocate
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 24.08.2026Pronounced: 01.09.2026

PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal preferred by the assessee is against the order of Addl./Joint Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (hereinafter referred to as the “ld.CIT(A)”], dated10.03.2026 for the Assessment Year (AY) 2017-18. 2. At the outset, we observe that the assessee has not represented at all before the Assessing Officer (In short, ‘the AO’) and consequently, the AO passed the ex parte assessment u/s 144 r.w.s. 147 of the Income-tax Act, 1961 (In short, ‘the Act’), dated 22.12.2019. Before the ld. CIT(A), the assessee made partial compliances, however, no proper representations were made there. Therefore , we are o

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