NAVANEET KUMAR MISHRA,SHYAM KUTIR, KADAMKUAN, PATNA vs. INCOME TAX OFFICER, WARD 5(1), PATNA, LOK NAYAK BHAWAN, DAK BUNGLOW ROAD, PATNA
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Income Tax Appellate Tribunal, PATNA BENCH, PATNA
Before: SHRI DUVVURU R. L. REDDY & SHRI RAJESH KUMAR
PER RAJESH KUMAR, ACCOUNTANT MEMBER:
This appeal preferred by the assessee is against the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (hereinafter referred to as the “ld.CIT(A)”], dated26.03.2026 for the Assessment Year (AY) 2017-18. 2. At the outset of hearing, we observe from the orders of authorities below that the assessee has not represented before the Assessing Officer (In short, ‘the AO’) as well as before the ld. CIT(A). The details were furnished partly before the ld. CIT(A) and the ld. CIT(A) also dismissed the appeal of the assessee by specifically mentioning in the appellate order that for the want of evidences, the appeal of the assess
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