DILAWAR HUSSAIN,GOPALGANJ vs. ITO,SIWAN, SIWAN

ITA 586/PAT/2025Status: DisposedITAT Patna04 June 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that neither the Assessing Officer nor the CIT(A) referred to the documents submitted by the assessee. Therefore, the case was remanded back to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee's appeal against the CIT(A)'s order, which dismissed his appeal against the Assessing Officer's additions, was heard. The assessee claimed the Assessing Officer did not consider submitted documents, while the Revenue contended they were considered.

What were the issues?

Whether the Assessing Officer and CIT(A) properly considered the documents submitted by the assessee during the assessment proceedings.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

For Appellant: Shri Kaushal Kumar, AR
For Respondent: Shri Mingma Sherpa, Sr. DR
Hearing: 01.06.2026Pronounced: 04.06.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), [“the Ld. CIT(A)”, for short], dated 30.10.2025 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 on 27.11.2019 by making certain additions. Aggrieved by the assessment order passed u/s 143(3) of the Act dated 27.11.2019, Dilawar Hussain; A.Y: 2017-18 assessee preferred an appeal before the CIT(A). The Ld. CIT(A), vide order dated 30.10.2025, dismissed the appeal of the assessee. As against the order of the CIT(A) dated 30.10.20

The order continues below.

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