MEDICANA PRIVATE LIMITED ,PATNA vs. ASSEESSMENT UNIT , DELHI

ITA 562/PAT/2025Status: DisposedITAT Patna22 September 2026AY 2021-223 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the CIT(A)'s order to be ex-parte and not deciding all grounds on merits. In the interest of justice, the case was restored to the Assessing Officer for de-novo assessment.

What were the facts?

The assessee's appeal against the CIT(A)'s ex-parte order for AY 2021-22 was heard. The assessee admitted to not making proper compliance before the lower authorities.

What were the issues?

Whether the CIT(A) order was passed in violation of natural justice due to lack of assessee's participation and non-adjudication of all grounds. Whether the case should be remanded for de-novo assessment.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “DB” BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Anajan Viswas, AR
For Respondent: Shri Bharat Bhusan Garg, CIT, DR
Hearing: 17.09.2026Pronounced: 22.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 13.10.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2021-22. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 144 r.w.s. 144B of the Act on 23.12.2022 by making certain additions. Aggrieved by the Assessment Order dated 23.12.2022, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 13.10.2025, dismissed the Appeal of the Medicana Private Limited; A.Y: 2021-22 Assessee. As against the order of the Ld. CIT(A) dated 13.10.2025, Assessee preferr

The order continues below.

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