SAROJ KUMAR SINGH,KOLKATA vs. ITO, WARD- 6 (1), PATNA

ITA 392/PAT/2025Status: DisposedITAT Patna23 July 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted the assessee's consistent non-response to notices from both the AO and CIT(A). In the interest of justice, the matter was remitted back to the AO for a fresh decision, with directions for three effective opportunities of hearing for the assessee to substantiate their claims.

What were the facts?

The assessee filed a return of income, and during the assessment proceedings, failed to respond to notices issued by the Assessing Officer (AO). Consequently, the assessment was completed based on available material, leading to an increased income. The assessee also failed to respond to notices from the CIT(A) during the first appeal.

What were the issues?

The primary issues involved the validity of the assessment order due to an invalid notice and the disallowance of various claims due to alleged unverifiability, stemming from the assessee's failure to provide substantiating documents.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 143(3),Section 250,Section 80C,Section 80D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 01.07.2026Pronounced: 23.07.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 18.06.2025, DIN & order No. ITBA/NFAC/S/250/2025- 26/1077152864(1) on the following grounds of appeal:

2 Saroj Kumar Singh “1. FOR THAT the Ld. Commissioner of Income Tax (Appeals)-N.F.A.C. acted unlawfully in upholding the impugned as

The order continues below.

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