AMIT KUMAR DUBEY,JHARKHAND vs. ACIT WARD 3(3), AURANGABAD, AURANGABAD

ITA 168/PAT/2026Status: DisposedITAT Patna02 July 2026AY 2015-20163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed the order ex-parte without hearing the assessee and did not decide all grounds on merits. Therefore, the matter was remanded to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed. The assessee contended that the CIT(A) dismissed the appeal without providing an opportunity of being heard, violating principles of natural justice.

What were the issues?

Whether the CIT(A) erred by dismissing the appeal ex-parte without providing an opportunity of being heard to the assessee, thus violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

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 Nishant Maitin, CA
For Respondent: Shri Ravi Kant Chowdhary, 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 20.01.2026passedu/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 143(3) of the Act on 11.12.2017 by making certain additions. Aggrieved by the Assessment Order dated 11.12.2017, Assessee filed an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Amit Kumar Dubey; A.Y: 2015-16 Order dated 20.01.2026, dismissed the Appeal of the Assessee.As against the order of the Ld.

The order continues below.

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