AMIT KUMAR,PATNA vs. ITO, WARD-4(1), PATNA, PATNA

ITA 121/PAT/2026Status: DisposedITAT Patna27 May 2026AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the lower authorities passed ex-parte orders without providing proper opportunity to the assessee and without verifying service of notices, violating principles of natural justice. The assessment also erroneously considered the entire sale proceeds as STCG without accounting for acquisition and improvement costs.

What were the facts?

The assessee's case was reopened based on information regarding the sale of immovable property for Rs. 52,49,000. Despite notices, the assessee did not respond, leading to an ex-parte assessment order treating the entire sale proceeds as short-term capital gain.

What were the issues?

Whether the ex-parte assessment and appellate orders were passed without affording proper opportunity to the assessee and violating natural justice. Whether the entire sale proceeds were correctly treated as short-term capital gain without considering costs.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PATNA

For Respondent: Shri Manab Adak, DR
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 National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 26.12.2025, DIN & order No.

2 Amit Kumar; AY 2015-16 ITBA/NFAC/S/250/2025-26/1084129066(1) on the following grounds of appeal: -

“1. For that, on the facts and circumstances of the case, Ld. CIT(A) is not justified in confirming the order of assessment because the assessing officer has passed the ex-parte order without providing proper opportunity.

2.

For that, on the facts and circumstances of the case, Ld. CIT(A) fur

The order continues below.

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