DEOVRAT ,PATNA vs. ITO WARD 4(1), PATNA

ITA 78/PAT/2026Status: DisposedITAT Patna02 July 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) passed an ex-parte order 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 after providing an opportunity of hearing.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed without providing an opportunity of being heard. The assessee contended that this violated principles of natural justice. The ITAT noted the CIT(A) passed an ex-parte order without hearing the assessee.

What were the issues?

Whether the CIT(A) erred in 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 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 Prasoon 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 19.12.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2018-19. 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 15.03.2023 by making certain additions. Aggrieved by the Assessment Order dated 15.03.2023, Assessee filed an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 19.12.2025, dismissed the Appeal of the Deovrat; A.Y: 2018-19 Assessee. As against the order of the Ld. CIT(A) dated 19.12.2025, Assessee fi

The order continues below.

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