RAKESH JAISWAL,JOGBANI vs. DCIT/ACIT CEN CIR2, PAT, CENTRAL REVENUE BULDING PATNA

ITA 41/PAT/2026Status: DisposedITAT Patna03 July 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) order was passed in violation of natural justice principles. Therefore, the matter was remanded to the CIT(A) for fresh adjudication on merits after hearing the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed without providing an opportunity of being heard. The CIT(A) passed an ex-parte order and did not decide all grounds of appeal on merits.

What were the issues?

Whether the CIT(A) order passed ex-parte without hearing the assessee is valid. Whether the appeal should be decided on merits after providing an opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Raushan Kumar, CA
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 02.07.2026Pronounced: 03.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeal) [“the Ld. CIT(A)”, for short], dated 28.11.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2022-23. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) r.w.s 147 of the Act on 20.03.2025 by making certain additions. Aggrieved by the Assessment Order dated 20.03.2025, Assessee filed an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 28.11.2025, dismissed the Appeal of the Rakesh Jaiswal; A.Y: 2022-23 Assessee.As against the order of the Ld. CIT(A) dated 28.11.2025, As

The order continues below.

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