SANJAY KUMAR,PATNA vs. INCOME TAX OFFICER, WARD 6(1), PATNA, PATNA

ITA 419/PAT/2025Status: DisposedITAT Patna30 June 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT observed 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 fresh decision.

What were the facts?

The assessee filed an appeal against an assessment order. The CIT(A) dismissed the assessee's appeal. The assessee then filed a further appeal before the ITAT.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing an opportunity of being heard and without deciding all grounds on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

Hearing: 29.06.2026Pronounced: 30.06.2026

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 14.07.2025passedu/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2019-20. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s 144 of the Act on 29.03.2024 by making certain additions. Aggrieved by the Assessment Order dated 29.03.2024, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 14.07.2025, dismissed the Appeal filed by the Assessee. Sanjay Kumar; A.Y: 2019-20 As against the order of the Ld. CIT(A) dated 14.07.2025, Assessee filed the present Appeal.

3.

None appe

The order continues below.

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