VISHAL VERMA ,BHAGALPUR vs. ACIT CENTRAL CIRCLE-3 PATNA , PATNA

ITA 558/PAT/2025Status: DisposedITAT Patna27 August 2026AY 2023-248 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. It held that the CIT(Appeals) dismissed the appeal ex-parte without considering the merits and that the assessee should be given another opportunity to present evidence.

What were the facts?

The appeals were filed 17 days late due to the assessee's tax professional being engaged in other statutory compliance. The Assessing Officer made additions for unexplained cash credits, outstanding sundry creditors, and hawala transactions. The CIT(Appeals) dismissed the appeal ex-parte for non-prosecution.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the CIT(Appeals) erred in dismissing the appeal ex-parte without adjudicating on merits.

Which sections of the Income-tax Act were involved?

Section 132,Section 139(4),Section 142(1),Section 143(2),Section 68

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No. 557/PAT/2025
ITA No. 558/PAT/2025

Read from the judgment's own cause title. This page is filed under one of them.

Verma IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, DB, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Laxmi Prasad Sahu, Accountant Member Hari Om Verma,………………..……….…………..Appellant Sonapatti, Bhagalpur, Bhagalpur-812002, Bihar [PAN:ABGPV3714M] -Vs.- Assistant Commissioner of Income Tax,...Respondent Central Circle-3, Patna, Central Revenue Building, Birchand Patel Marg, Patna-800001, Bihar & Vishal Verma,………………..……….……………..Appellant Kharmanchak, Bhagalpur, Bhagalpur-812002, Bihar [PAN:APBPV3688M] -Vs.- Assistant Commissioner of Income Tax,...Respondent Central Circle-3, Patna, Central Revenue Building, Birchand Patel Marg, Patna-800001, Bihar Appearances by: Shri Manish Rastogi, Advocate and Shri Anup Kumar, Advocate, appeared on behalf of the assessee Shri Bharat Bhusan Garg, CIT, DR, appeared on behalf of the Revenue Verma Date of concluding t

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