ALOK PANDEY,BHOJPUR vs. ITO, WARD-1(4),ARA, ARA

ITA 591/PAT/2025Status: DisposedITAT Patna27 May 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not granted proper opportunities and that principles of natural justice might have been violated. Therefore, the case was remitted back to the Assessing Officer for fresh consideration.

What were the facts?

The assessee failed to file a return of income despite substantial cash deposits. The Assessing Officer made additions for short-term capital gain, unexplained investment, and interest income. The CIT(A) dismissed the assessee's appeal for want of prosecution.

What were the issues?

Whether the assessee was provided with adequate opportunities to present their case before the lower authorities and if the proceedings violated the principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 148,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

For Appellant: Shri A.K. Rastogi, Sr. Adv, Shri Rakesh Kumar, Adv
Hearing: 27.04.2026Pronounced: 27.05.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 09.10.2025, DIN & order No. ITBA/NFAC/S/250/2025-

2 Alok Pandey 26/1081599820(1) challenging the exparte order passed by the Ld.CIT(A) and dismissing the appeal of the assessee.

2.

Briefly stated the facts of the case are that as per information received that the assessee has deposited substantial amount of cash in Punjab National Bank of Rs. 72,49,000/- but return

The order continues below.

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