PLUTUS INFRASTRUCTURE LIMITED ,PATNA vs. ITO, WARD 2(2), PATNA

ITA 6/PAT/2026Status: DisposedITAT Patna20 July 2026AY 2015-165 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and remitted the matter back to the CIT(A) for fresh adjudication. The assessee was directed to appear with proper documentation and avoid seeking unnecessary adjournments.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution after the AO imposed a penalty under Section 271(1)(c). The assessee had also filed the appeal with a delay.

What were the issues?

Whether the penalty imposed under Section 271(1)(c) was justified and whether the assessee should be given another opportunity to present its case before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 271(1)(c),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 KUAMR U.S.

For Appellant: Shri D V Pathy, AR
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 29.06.2026Pronounced: 20.07.2026

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 29.09.2025 with DIN & Order No. ITBA/NFAC/S/250/2025-26/1081301375(1) passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2015-16 on the following Grounds of Appeal:-

1.

For that the grounds of appeal hereto without prejudice to each other.

2.

For that the order of the learned assessing officer and also the learned Commission of Income Tax (Appeals) is bad both in law and on facts.

3.

For that the learned assessing officer has erred in learned Commissioner of Income Tax (Appeals) has erred

The order continues below.

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