ARSHAD EQUBAL,KISHANGANJ vs. INCOME TAX OFFICER, PURNEA

ITA 249/PAT/2026Status: DisposedITAT Patna21 August 2026AY 2023-243 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the CIT(A)'s order to be ex-parte and that not all grounds were decided on merits. Therefore, the case was restored to the Assessing Officer for a de-novo assessment, with an opportunity for the assessee to be heard.

What were the facts?

The assessee's appeal against the CIT(A)'s ex-parte order was heard. The assessee claimed non-compliance before lower authorities and that the CIT(A) did not decide all grounds, violating natural justice.

What were the issues?

Whether the CIT(A) order was passed in violation of principles of natural justice and whether all grounds of appeal were decided on merits.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “DB” BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI GOPALAN GURUSAMY

For Appellant: Shri Pankaj Kumar Singh, AR
For Respondent: Shri Bharat Bhusan Garg, CIT, DR
Hearing: 19.08.2026Pronounced: 21.08.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 09.02.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2023-24. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) r.w.s. 144Bof the Act on 31.01.2025 by making certain additions. Aggrieved by the Assessment Order dated 31.01.2025, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 09.02.2026, dismissed the Appeal of the Arshad Equbal; A.Y: 2023-24 Assessee. As against the order of the Ld. CIT(A) dated 09.02.2026, Assessee preferred the present Appeal.

3.

The Ld. Coun

The order continues below.

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