BIDUR KUMAR,SAHARSA vs. ITO, SAHARSA

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

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and restored the matter to the AO. The AO is directed to pass a fresh order after providing the assessee with sufficient opportunities to be heard.

What were the facts?

The assessee failed to appear before the Assessing Officer (AO), leading to an ex parte assessment. The assessee also made partial compliance before the CIT(A) without proper representation.

What were the issues?

Whether the ex parte assessment order passed by the AO and the subsequent CIT(A) order are valid when the assessee was not given adequate opportunity to represent their case.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

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

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SHRI DUVVURU R. L. REDDY, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER I.T.A. No.336/PAT/2026 Assessment Year: (2017-18) Bidur Kumar, ITO, Goridih, Bhelwa, Salkhuwa, Vs. Ward – 3(4), Saharsa, Saharsa – 852126, Bihar Saharsa [PAN: CEOPK6688C] (Appellant) .. (Respondent) Appellant by : Shri Abhishek Kumar, Advocate Respondent by: Shri Ravi Kant Chowdhary, Sr. DR Date of Hearing 24.08.2026 Date of Pronouncement 01.09.2026

O R D E R 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 of the view that the matter is required to be

ITA No.336/Pat/2026/A.Y.2017-18 Bidur Kumar vs. ITO restored to the file of AO for fresh adjudication. We, therefore, set-aside the order of ld. CIT(A) and restore the matter to the file of AO with a direction to pass fresh order after affording sufficient and reasonable opportunities of being heard to the assessee.

3.

In the result, appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 01/09/2026.

Sd/- Sd/- (Duvvuru R. L. Reddy) (Rajesh Kumar) VICE PRESIDENT ACCOUNTANT MEMBER Kolkata, Dated: 01/09/2026 SAMANTA आदेश �ȧ ĤǓ�ͧ �ͪ �\ Ē ȯͪ��/Copy of the Order forwarded to: 1. \ �Ȣ�ȡ�ȸ/ The Appellant Ĥ×��ȸ/ The Respondent. 2. 3. Ȳ�Ȳͬ��आयकर] �ǕÈ�/ Concerned CIT 4. आयकर] �ǕÈ�(अपील) / The CIT(A) 5. ��ȡ�Ȣ�ĤǓ�Ǔ�ͬ �, आयकर\ �Ȣ�ȣ�\ͬ ����,/ DR, ITAT, Kolkata 6. �ȡ�[ फाईल/ Guard file.

BY ORDER, // TRUE COPY // Deputy Registrar, ITAT, Kolkata

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