ARVIND KUMAR DARUKA,GROUND FLOOR, NAYA BAZAR CHOWK, LAKHISARAI vs. INCOME TAX OFFICER, WARD 2(5), LAKHISARAI, ITO, COURT AREA, JAMUI MORE

ITA 226/PAT/2026Status: DisposedITAT Patna08 June 2026AY 2019-204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted the assessee's failure to represent the case before the AO and CIT(A). Considering the assessee's plea for another chance and the lack of serious objection from the revenue, the matter was remitted back to the AO.

What were the facts?

The assessee failed to file a return of income despite notices under Section 148. The Assessing Officer (AO) made an assessment under Section 147 read with Section 144. The assessee also failed to respond to opportunities provided by the CIT(A), leading to an ex-parte order.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the AO after failing to appear before the lower authorities.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

For Appellant: Shri Anup Kumar, Adv
For Respondent: Shri Mingma Sherpa, Sr. DR
Hearing: 02.06.2026Pronounced: 08.06.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 16.01.2026, DIN & order No. ITBA/NFAC/S/250/2025-

2 Arvind Kumar Daruka 26/1084847260(1) challenging the exparte order passed by the Ld. CIT(A).

2.

Briefly stated the facts of the case are that as per the insight portal of the income tax department and information available, it was noticed that the assessee has

The order continues below.

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