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

ITA 258/PAT/2026Status: DisposedITAT Patna14 August 2026AY 2023-244 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(Appeals) order and remitted the matter back to provide the assessee with one more opportunity to be heard, emphasizing the principle of natural justice.

What were the facts?

The assessee, Bihar State Mining Corporation Limited, failed to appear before the ITAT and did not respond to notices from the lower authorities. The Assessing Officer made additions due to non-compliance and failure to produce evidence.

What were the issues?

Whether the appeal should be dismissed due to non-appearance and non-compliance, or if an opportunity for a fresh hearing should be granted to uphold natural justice.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B,Section 272A(1)(d)

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 27.02.2026 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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