GUNJAN KUMAR,OLD BYEPASS BAKHTIARPUR vs. ITO, LOK NAYAK BHAWAN PATNA

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ITA 93/PAT/2026Status: DisposedITAT Patna11 May 2026AY 2015-165 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without hearing the assessee. For the interest of justice, the Tribunal restored the appeal to the CIT(A) for fresh adjudication after providing an opportunity to the assessee.

What were the facts?

The assessee entered into a land development agreement, and the AO assessed long-term capital gains by not allowing deductions for the cost of acquisition and the benefit of Section 54F. The AO also passed the assessment order before the compliance date of a show-cause notice, violating natural justice.

What were the issues?

Whether the assessment order was passed in violation of natural justice and whether the CIT(A) erred in passing an ex-parte order without affording an opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148,Section 54F,Section 2(47)(v)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘Patna’ BENCH, PATNA

Before: SHRI LAXMI PRASAD SAHU, AM & SHRI PRADIP KUMAR CHOUBEY, JM

For Appellant: Shri Shaket Jha, AR
For Respondent: Shri Manab Adak, DR
Hearing: 28.04.2026Pronounced: 11.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL ‘Patna’ BENCH, PATNA (Through virtual hearing at Kolkata)

BEFORE SHRI LAXMI PRASAD SAHU, AM AND SHRI PRADIP KUMAR CHOUBEY, JM

ITA No. 93/PAT/2026 (Assessment Year: 2015-16) Income Tax Officer Gunjan Kumar Lok Nayak Bhawan, Sudha Hospital Old Bye pass AO Number 95, ITO Ward 6(1) Block Bakhtiarpur, S.O. Bihar Vs. Area Code-PTN, Patna-800001, Patna-803212 Bihar (Appellant) (Respondent) PAN No. CKEPK3253M Assessee by : Shri Shaket Jha, AR Revenue by : Shri Manab Adak, DR Date of hearing: 28.04.2026 Date of pronouncement: 11.05.2026 O R D E R Per Pradip Kumar Choubey, JM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(E)”] dated 18.12.2025 for A.Y. 2015-16.

2.

The brief fact are that the assessee is an individual, who has a property for which the assessee entered into a registered Land Development Agreement (LDA) with Aparna Architect and Engicons P Ltd, Patna on 14.08.2014. As per the LDA the sharing between the assessee and the builder is 45-55 and accordingly, the land owner will get built up area of the constructed building. Notice u/s 148 of the I.T. Act, 1961 was issued and thereafter, an order u/s 144/147 of the Act was passed wherein the Ld. AO has assessed Long Term capital gains at

3.

Aggrieved, assessee preferred the appeal before the ld. CIT (A), wherein the appeal of the assessee has been dismissed as there was no compliance on behalf of the assessee.

4.

Being aggrieved and dissatisfied, assessee preferred the appeal before us.

5.

The ld. AR in respect of arguing into the merit of the case has only prayed that the appeal of the assessee be remitted back to the file of the ld. CIT (A) for passing a fresh order after affording opportunity to the assessee as order passed by the assessee is an ex-parte order. The ld. AR submits that the ld. CIT (A) had passed an order and confirmed the assessment order when there was no compliance on behalf of the assessee.

7.

Upon hearing the submission of the counsel of the respected parties on perusal of the impugned order, we find that there was no compliance on behalf of the assessee before the ld. CIT (A). The ld. CIT (A) has passed an order in absence of the assessee and it was an ex-parte order. The ld. CIT (A) in its order has held that in support giving several opportunities but assessee did not choose to file any submission hence, he do not see any reason to interfere with the finding of the ld. AO. Since, the order passed by the ld. CIT (A) is an ex-parte order and the prayer of the ld. AR is that the assessee is ready to co-operate in the remand proceedings if the appeal of the assessee be restored in the file of the ld. CIT (A). For the interest of justice and fair play, we are inclined to restore the appeal of the assessee to the file of the ld. CIT (A) with a direction to pass a fresh order after hearing the assessee. The order passed by the ld. CIT (A) hereby set aside. The appeal is remitted back to the file of the ld. CIT (A) for fresh adjudication.

8.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 11.05.2026.

Sd/- Sd/- (LAXMI PRASAD SAHU) (PRADIP KUMAR CHOUBEY) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 11.05.2026 Sudip Sarkar, Sr.PS

Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//

Asst. Registrar Income Tax Appellate Tribunal, Kolkata

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