BANDANA KUMARI,SAMASTIPUR vs. ITO WARD 3(3), SAMASTIPUR, SAMASTIPUR

ITA 250/PAT/2026Status: DisposedITAT Patna14 August 2026AY 2013-201411 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the order of the CIT(Appeals) and remitted the matter back to the CIT(Appeals) for a fresh disposal on merits, following the principle of natural justice.

What were the facts?

The assessee's appeal before the ITAT was based on a High Court order that set aside the CIT(Appeals) order due to non-observance of mandatory provisions of Section 143(2) of the Income Tax Act. The Revenue had no objection to the matter being decided afresh.

What were the issues?

Whether the CIT(Appeals) order was liable to be set aside for non-observance of mandatory provisions of Section 143(2) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 143(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, DB, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Laxmi Prasad Sahu

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 18.03.2026 passed for Assessment Year 2013-2014. 1 Bandana Kumari

2.

The ld. Counsel for the assessee-appellant filed a written submission dated 17th July, 2026 before the ITAT, w

The order continues below.

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