IRA SINHA,SIWAN vs. ASSISTANT COMMISSIONER OF INCOME TAX, MUZAFFARPUR

ITA 278/PAT/2026Status: DisposedITAT Patna29 June 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found contradictions in the CIT(A)'s order and noted the enhancement of income without proper notice. Therefore, the CIT(A)'s order was set aside and the issue was restored for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed. The CIT(A)'s order contained contradictory observations regarding the assessee's submissions and also enhanced the income without issuing a notice for enhancement.

What were the issues?

Whether the CIT(A) erred by making contradictory observations and enhancing income without proper notice to the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

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 Appellant: Shri Kaushal Kumar, AR
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 27.02.2026 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 30.12.2019 by making certain additions. Aggrieved by the Assessment Order dated 30.12.2019, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 27.02.2026, dismissed the Appeal filed by the Assessee. Ira Sinha; A.Y: 2017-18 As against the order of the Ld. CIT(A) dated 27.02.2026, Assessee filed the present Appeal.

3.

The Learned Co

The order continues below.

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