ALPANA SEN GUPTA,PATNA vs. ASSESSMENT UNIT, DELHI

ITA 271/PAT/2026Status: DisposedITAT Patna23 June 2026AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without deciding all grounds on merits. Therefore, the matter was remanded back to the CIT(A) for a fresh decision.

What were the facts?

The assessee filed an appeal against an assessment order. The CIT(A) dismissed the appeal without providing the assessee an opportunity to be heard, violating principles of natural justice.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without affording an opportunity of hearing to the assessee and without deciding all grounds on merits.

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 Appellant: Shri Rakesh Kumar, AR
For Respondent: Shri Ravi Kant, Sr. DR
Hearing: 22.06.2026Pronounced: 23.06.2026

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 17.03.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2011-12. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s. 250/144B of the Act on 20.01.2026 by making certain additions. Aggrieved by the Assessment Order dated 20.01.2026, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 17.03.2026, dismissed the Appeal filed by the Assessee. As against the Order of the Ld. CIT(A) dated 17.03.2026, Assessee filed the

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →