THE NAWADA CENTRAL COOPERATIVE BANK LIMITED,NAWADA vs. ASST COMMISSIONER OF INCOME-TAX, CIRCLE 2,, PATNA

ITA 192/PAT/2026Status: DisposedITAT Patna20 July 2026AY 2013-201416 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order, noting that the assessee failed to produce the required documentary evidence despite multiple opportunities. The Tribunal rejected the assessee's request for another chance to present their case.

What were the facts?

The assessee, Nawada Central Cooperative Bank Limited, appealed against additions made by the CIT(A) concerning brought forward losses, provisions in the P&L account, and law charges/consultancy expenses for AYs 2012-13 and 2013-14. This was the second round of proceedings, with a previous direction for the assessee to provide documentary evidence.

What were the issues?

Whether the CIT(A) erred in confirming additions on account of brought forward losses, provisions, and expenses without sufficient documentary evidence from the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 254

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

For Appellant: Shri Nishant Maitin, CA
For Respondent: Shri Bharat Bhusan Garg, CIT-DR
Hearing: 02.07.2026Pronounced: 20.07.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

These two appeals filed by the assessee against the separate orders passed u/s 250 r.w.s. 254 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Patna-3, [hereinafter referred to as “the Ld. CIT(A)] dated 24.01.2026, DIN & order No. ITBA/NFAC/S/250/2025-26/1085135515(1) and ITBA/NFAC/S/250/2025-26/108513566(1) for AYs 2012-13 and 2013- 14 respectively.

2.

1 The assessee has raised the following grounds in ITA No. 191/Pat/2026:

“1. That on the facts and circumstances of the case, the Id Commissioner of

The order continues below.

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