BIHAR STATE MINING CORPORATION LIMITED,PATNA vs. ASSESSMENT UNIT, DELHI

ITA 257/PAT/2026Status: DisposedITAT Patna14 August 2026AY 2023-244 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(Appeals) and remitted the matter back to provide the assessee with one more opportunity to be heard, adhering to the principle of natural justice. The assessee was cautioned to cooperate in future proceedings.

What were the facts?

The assessee, Bihar State Mining Corporation Limited, failed to appear before the CIT(Appeals) and provide documentary evidence to substantiate its claims. Consequently, the CIT(Appeals) confirmed the additions made by the Assessing Officer.

What were the issues?

Whether the appeal should be dismissed due to non-appearance and lack of evidence, or if the assessee should be granted another opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B,Section 270A

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 24.02.2026 passed for Assessment Year 2023-2024. 1 Bihar State Mining Corporation Limited

2.

None appeared on behalf of the appellant-assessee at the time of hearing. Therefore, we have decided to dispose of

The order continues below.

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