KALIKA PRASAD SINHA,PATNA vs. DCIT/ACIT CENTRAL CIRCLE-2, PATNA

ITA 89/PAT/2026Status: DisposedITAT Patna10 August 2026AY 2012-138 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the assessee's medical condition and the interest of justice, decided to remit the issues back to the Assessing Officer for a fresh assessment. The assessee is directed to provide cogent documentation to support their claims.

What were the facts?

A search and seizure operation led to a notice under Section 153A being issued to the assessee. The assessee, citing severe illness, failed to file returns or provide submissions despite extensions, leading to an ex-parte assessment. The CIT(A) also dismissed the assessee's appeal.

What were the issues?

Whether the assessee's failure to file returns and submissions due to medical reasons warrants a fresh assessment, and if the lower authorities correctly appreciated the assessee's submissions.

Which sections of the Income-tax Act were involved?

Section 153A,Section 144,Section 142(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

For Appellant: Shri Ratendra Kumar, CA
For Respondent: Shri Bharat Bhusan Garg, CIT-DR
Hearing: 28.07.2026Pronounced: 10.08.2026

PER: LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

All these three appeals filed by the assessee against the separate orders passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals)-3, Patna [hereinafter referred to as “the Ld. CIT(A)] DIN & orders Nos.ITBA/APL/S/250/2025-26/1083897415(1), ITBA/APL/S/250/2025-26/1083897908(1) & ITBA/APL/S/250/2025- 26/1083897415(1) all dated 19.12.2025 respectively on the following grounds of appeal which reads as follows:

In respect of ITA No.88/Pat/2026-

2.

Since c

The order continues below.

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