PRIYANKA RANI,BIHARSHARIF, NALANDA vs. INCOME TAX OFFICER, WARD-2(3), BIHARSHARIF, NALANDA

ITA 448/PAT/2026Status: DisposedITAT Patna21 August 2026AY 2017-183 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 de-novo assessment.

What were the facts?

The assessee's appeal against an assessment order was dismissed by the CIT(A). The assessee argued that proper compliance was not made and 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 natural justice and if all grounds of appeal were decided 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 “SMC” BENCH

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

For Appellant: Shri Rakesh Kumar, AR
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 18.08.2026Pronounced: 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 15.05.2026, 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 u/s 147 r.w.s. 144B of the Act on 28.03.2022 by making certain additions. Aggrieved by the Assessment Order dated 28.03.2022, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 15.05.2026, dismissed the Appeal of the Priyanka Rani; A.Y: 2017-18 Assessee. As against the order of the Ld. CIT(A) dated 15.05.2026, Assessee preferred the p

The order continues below.

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