GAUTAM KUMAR JHA,AADARSH NAGAR, GAUSHALA ROAD,MADHUBANI vs. INCOME TAX OFFICER, WARD 3(5), MADHUBANI, GANGA SAGAR COLONY, NEAR NIDHI CHOWK, MADHUBANI

ITA 252/PAT/2026Status: DisposedITAT Patna14 August 2026AY 2020-215 pages
AI SummaryRemanded

What were the facts?

The assessee initially declared income from other sources, but later filed an updated return, reclassifying a significant portion as income taxable at a special rate. The Assessing Officer made an addition, which was confirmed by the CIT(Appeals) without a detailed examination of the merits.

What did the Tribunal hold?

The Tribunal found that the CIT(Appeals) had dismissed the appeal ex-parte without considering the merits. To ensure natural justice, the Tribunal decided to provide the assessee with another opportunity to present evidence.

What were the issues?

Whether the CIT(Appeals) erred in dismissing the appeal without a proper examination of the merits, and if the assessee should be granted another opportunity to present evidence.

Which sections of the Income-tax Act were involved?

Section 139(8A),Section 115BB,Section 194B,Section 154

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. Addl./Joint Commissioner of Income Tax

1 Gautam Kumar Jha (Appeals), Faridabad dated 20.03.2026 passed for Assessment Year 2020-2021. 2. Brief facts of the case are that the assessee filed his original return of income in ITR 2 for the AY 2020-21 on 19.09.2020 at

The order continues below.

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