THE NAWADA CENTRAL COOPERATIVE BANK LIMITED,NAWADA vs. INCOME TAX OFFICER, WARD 2(1), PATNA, PATNA

ITA 193/PAT/2026Status: DisposedITAT Patna30 June 2026AY 2017-20183 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the CIT(A) had passed an ex-parte order without hearing the assessee. To ensure justice, the matter was remanded back to the CIT(A) for a fresh decision on merits after providing a hearing.

What were the facts?

The assessee's appeal was dismissed by the NFAC without providing an opportunity to be heard. The assessee argued this violated principles of natural justice. The ITAT noted the NFAC's order was ex-parte and did not decide all grounds on merits.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

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

For Appellant: Shri Nishant Maitin, CA
For Respondent: Shri Bharat Bhushan, CIT, DR
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 24.01.2026passedu/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3)r.w.s263 of the Act on 27.03.2023by making certain additions. Aggrieved by the Assessment Order dated 27.03.2023, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 24.01.2026, dismissed the Appeal filed by the Assessee. As against the order of the Ld. CIT(A) dated 24.01.2026, Assessee filed the present Appeal. Th

The order continues below.

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