BIHAR TECHNICAL EDUCATION TRUST,MUZAFFARPUR vs. ASSESSMENT UNIT, DELHI

ITA 549/PAT/2025Status: DisposedITAT Patna28 July 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) did not consider the rectification order passed by the Assessing Officer. Therefore, the matter was remanded to the CIT(A) for fresh consideration.

What were the facts?

The Assessing Officer denied depreciation claimed by the assessee, leading to an addition. The CIT(A) dismissed the assessee's appeal. Subsequently, the Assessing Officer passed a rectification order.

What were the issues?

Whether the CIT(A) erred by not considering a subsequent rectification order passed by the Assessing Officer before deciding the appeal.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “DB” BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

For Appellant: Shri Prem Kumar Jha, AR
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 22.07.2026Pronounced: 28.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeal) (‘Ld. CIT(A)’ for short) dated 09.10.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2020-21. 2. Brief facts of the case are that, an Assessment Order came to be passed on 16.09.2022 by making addition of Rs.37,11,931/- by denying the depreciation claimed by the Assessee. Aggrieved by the Assessment Order dated 16.09.2022, Assessee preferred an Appeal Bihar Technical Education Trust; A.Y: 2020-21 before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 09

The order continues below.

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