GOPAL CHOUDHARY,SAHARSA vs. ITO WARD 3(4) SAHARSA, SAHARSA

ITA 259/PAT/2026Status: DisposedITAT Patna14 August 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that to ensure natural justice, the assessee should be given one more opportunity to present evidence. The matter was remitted back to the CIT(Appeals) for a fresh decision.

What were the facts?

The assessee filed a return after the due date and declared income. The case was selected for scrutiny due to abnormal cash deposits during demonetization. The assessee failed to provide required documents and explanations to the Assessing Officer and CIT(Appeals).

What were the issues?

Whether the CIT(Appeals) erred in dismissing the appeal ex-parte without considering the merits of the case, and whether the assessee should be granted another opportunity to present evidence.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 139(4),Section 143(2),Section 142(1),Section 143(3)

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 Id. Commissioner of Income Tax (Appeals),

1 Gopal Choudhary National Faceless Appeal Centre (NFAC), Delhi dated 27.03.2026 passed for Assessment Year 2017-2018. 2. Brief facts of the case are that the assessee is an individual, who filed his return of income on 13.03.2018 under section 139(4) of the

The order continues below.

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