SHANKUNTLA DEVI,GAYA vs. ITO WARD-3(2), GAYA

ITA 91/PAT/2026Status: DisposedITAT Patna27 May 2026AY 2015-165 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee did not receive proper notices and that the issue of TDS credit was not adequately addressed. Therefore, the case was remitted back to the CIT(A) for fresh consideration with an opportunity for the assessee to be heard.

What were the facts?

The assessee's appeal against an ex-parte order by the CIT(A) was filed after the AO accepted the return of income, but the TDS credit of Rs. 35,35,236/- was not granted. The CIT(A) dismissed the appeal due to the assessee's non-representation.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing a proper opportunity to the assessee, and whether the TDS credit was wrongly denied.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PATNA

For Appellant: Shri Rakesh Kumar, AR
For Respondent: Shri Manab Adak, DR
Hearing: 28.04.2026Pronounced: 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 05.12.2025, DIN & order No. ITBA/NFAC/S/250/2025-26/1083368007(1) on the following grounds of appeal: -

2 Shankuntla Devi; AY 2015-16 “1. For that the ld. CIT(A) NFAC has erred in passing ex-parte order and confirmed the assessment passed by the ld. AO.

2.

For that the Ld. CIT (A) NFAC has order passed without giving proper opportunity which is violating of principles of equity, natural justice and fair play.

3.

For that the Ld.

The order continues below.

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