MAHESH KUMAR CHOUDHARY,KATIHAR vs. ITO, WARD-1(5), KATIHAR, KATIHAR

ITA 50/PAT/2026Status: DisposedITAT Patna03 July 2026AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) violated principles of natural justice by passing an ex-parte order without hearing the assessee. The matter was remanded to the CIT(A) for a fresh decision on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte without providing an opportunity of being heard. The CIT(A) also failed to decide all grounds of appeal on merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing an opportunity of being heard to the assessee, thereby violating principles of natural justice.

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

Income Tax Appellate Tribunal, PATNA BENCH

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

For Appellant: Shri Ravi Shah, 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 12.12.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2011-12. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) r.w.s 147of the Act on 26.12.2018 by making certain additions. Aggrieved by the Assessment Order dated 26.12.2018, Assessee filed an Appeal before the Ld. CIT(A). The Ld. Mahesh Kumar Choudhary; A.Y: 2011-12 CIT(A) vide Order dated 12.12.2025, dismissed the Appeal of the Assessee.As against the ord

The order continues below.

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