ARUN KUMAR SINGH,BHOJPUR, ARRAH vs. ITO WARD 1(4) ARA, ARRAH

ITA 466/PAT/2025Status: DisposedITAT Patna31 August 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was unable to file some evidence and, to uphold natural justice, remitted the matter back to the CIT(Appeals) for a fresh decision. The assessee was cautioned to cooperate in future proceedings.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed ex-parte for non-prosecution, as the assessee failed to provide supporting documents despite opportunities. The assessee contended that the CIT(Appeals) did not go into the merits of the case.

What were the issues?

Whether the CIT(Appeals) was justified in dismissing the appeal ex-parte without considering the merits, and whether the assessee should be granted another opportunity to present evidence.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, DB, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Rajesh Kumar

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 27th September, 2025 passed for Assessment Year 2016-17. 1 Arun Kumar Singh

2.

At the time of hearing, it was the submission of the ld. Counsel for the assessee that ld. CIT(Appeals) just simply upholding the order of ld. Assessing Of

The order continues below.

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