BADRI NARAYAN SHAH,MAA JAGDAMBA TRADERS MADHWAPUR MADHUBANI BIHAR vs. ITO WARD 3(5) MADHUBANI, MADHUBANI

ITA 211/PAT/2026Status: DisposedITAT Patna29 June 2026AY 2020-20213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the orders of the lower authorities were ex-parte and the CIT(A) had not decided all grounds on merits, including violation of natural justice. Therefore, the case was restored to the Assessing Officer for de-novo assessment.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which dismissed their appeal. The CIT(A) had upheld additions made by the Assessing Officer. The assessee did not appear for the hearing before the ITAT.

What were the issues?

Whether the lower authorities' orders were passed in violation of principles of natural justice due to the assessee's non-participation in proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,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: 24.06.2026Pronounced: 29.06.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 30.01.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2020-21. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s 144B of the Act on 10.02.2025 by making certain additions. Aggrieved by the Assessment Order dated 10.02.2025, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 30.01.2026, dismissed the Appeal filed by Badri Narayan Shah; A.Y: 2020-21 the Assessee. As against the order of the Ld. CIT(A) dated 30.01.2026, Assessee fil

The order continues below.

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