SHUVEKCHYA SHAH,MUZAFFARPUR vs. ITO WARD-1(1), MUZAFFARPUR

ITA 2/PAT/2026Status: DisposedITAT Patna27 July 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's submissions and remitted the issue to the CIT(A) for fresh consideration. The Assessing Officer was directed to grant credit for prepaid taxes as per the return and Form 26AS.

What were the facts?

The assessee's appeal against an ex-parte assessment order was dismissed by the CIT(A). The assessee contended that credit for prepaid taxes (TDS, Advance Tax, Self-Assessment Tax) was incorrectly shown as NIL, leading to an artificial demand.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without considering the assessee's claim for credit of prepaid taxes. Whether the Assessing Officer correctly computed the tax liability without granting credit for TDS, Advance Tax, and Self-Assessment Tax.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “SMC” BENCH

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

For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 21.07.2026Pronounced: 27.07.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 12.11.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2020-21. 2. Brief facts on record are that, an assessment was completed in this case on 27.03.2025 u/s 147 r.w.s. 144 r.w.s. 144B of the Act determining total income at Rs.39,76,584/- as against the returned income of Rs.39,70,030/-. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) vide Shuvekchya Shah; A.Y.: 2020-21 order dated 12.11.2025, dismissed the appeal and upheld the addition made by

The order continues below.

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