JEETENDRA KUMAR GUPTA,LOKE NATH NAGAR, BAGDOGRA, SILIGURI, DARJEELING vs. INCOME TAX OFFICER WARD 2(1) BEGUSARAI, INCOME TAX OFFICE, NH- , HARHAR CHOWK BEGUSARARI

ITA 165/PAT/2026Status: DisposedITAT Patna02 July 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that both the Assessing Officer and CIT(A) passed ex-parte orders and the CIT(A) did not decide all grounds on merits. Therefore, in the interest of justice, the case was restored to the Assessing Officer for de-novo assessment.

What were the facts?

The assessee's appeal against an ex-parte assessment order was dismissed by the CIT(A). The assessee contended that both the Assessing Officer and CIT(A) passed ex-parte orders and the CIT(A) failed to decide all grounds of appeal, violating natural justice.

What were the issues?

Whether the ex-parte orders passed by the lower authorities, without deciding all grounds of appeal, violate principles of natural justice and warrant a de-novo assessment.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUAMR U.S.

For Appellant: Shri Anup Kumar, AR
For Respondent: Shri Ravi Kant, Sr. DR
Hearing: 30.06.2026Pronounced: 02.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 15.01.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2015-16. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s 144 r.w.s 144B of the Act on 03.03.2023 by making certain additions. Aggrieved by the Assessment Order dated 03.03.2023, Assessee filed an Appeal before the CIT(A). The Ld. CIT(A) vide Order dated 15.01.2026, dismissed the Appeal of the Assessee. As Jeetendra Kumar Gupta; A.Y: 2015-16 against the order of the Ld. CIT(A) dated 15.

The order continues below.

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