BIHAR LIVESTOCK DEVELOPMENT AGENCY,PATNA vs. ASSESSMENT UNIT, ITO EXEMPTION WARD 1, PATNA

ITA 142/PAT/2026Status: DisposedITAT Patna30 June 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed the order without hearing the assessee and without deciding all grounds of appeal on merits. Therefore, the matter was remanded back to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte without providing an opportunity to be heard. The assessee contended that this violated principles of natural justice.

What were the issues?

Whether the CIT(A) erred by dismissing the appeal ex-parte without providing an opportunity of being heard to the assessee, thereby violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 147,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 Faisal Khan, CA
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 02.01.2026 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 144B of the Act on 04.02.2025 by making certain additions. Aggrieved by the Assessment Order dated 04.02.2025, Assessee filed an Appeal before the Ld. CIT(A). The Ld. Bihar Livestock Development Agency; A.Y: 2020-21 CIT(A) vide Order dated 02.01.2026, dismissed the Appeal of the Assessee. As ag

The order continues below.

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