RANJEET KUMAR ,PATNA vs. ITO WARD 5(1), PATNA

ITA 140/PAT/2026Status: DisposedITAT Patna30 June 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that both the Assessing Officer and CIT(A) orders were ex-parte, and the CIT(A) did not decide all grounds on merit. Therefore, in the interest of justice, the matter was restored to the Assessing Officer for de-novo assessment.

What were the facts?

The assessee's appeal was dismissed by the NFAC, Delhi, after an ex-parte assessment order was passed by the Assessing Officer. The assessee contended that both orders were ex-parte and natural justice principles were violated.

What were the issues?

Whether the ex-parte orders passed by the lower authorities violated principles of natural justice and if the CIT(A) adequately adjudicated all grounds of appeal.

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 Bhagwan Jha, AR
For Respondent: Shri Ravi Kant, Sr. DR
Hearing: 30.06.2026Pronounced: 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 10.12.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2020-21. 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 03.02.2025 by making certain additions. Aggrieved by the Assessment Order dated 03.02.2025, Assessee filed an Appeal before the Ld. CIT(A). The Ld. Ranjeet Kumar; A.Y: 2020-21 CIT(A) vide Order dated 10.12.2025, dismissed the Appeal of the Assessee. As against the order of the Ld. CIT(A)

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →