PRIMCO PRIVATE LIMITED,PATNA vs. CIRCLE 1, PATNA

ITA 518/PAT/2025Status: DisposedITAT Patna29 June 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that both the Assessing Officer and CIT(A) orders were ex-parte as the assessee did not participate. Therefore, the matter was restored to the Assessing Officer for de-novo assessment, with an opportunity for the assessee to be heard.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order which dismissed their appeal. The CIT(A) had dismissed the assessee's appeal against an assessment order passed by the Assessing Officer.

What were the issues?

Whether ex-parte orders passed due to non-appearance of the assessee should be set aside and the matter remanded for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

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

For Respondent: Shri Ravi Kant, Sr. DR
Hearing: 25.06.2026Pronounced: 29.06.2026

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 19.09.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) of the Act on 23.10.2019 by making certain additions. Aggrieved by the Assessment Order dated 23.10.2019, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 19.09.2025, dismissed the Appeal filed by the Assessee. Primco Private Limited; A.Y: 2017-18 As against the order of the Ld. CIT(A) dated 19.09.2025, Assessee filed t

The order continues below.

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