SHREELEKHA JAGRITI,PATNA vs. ITO, WARD- 6 (5), PATNA

ITA 467/PAT/2025Status: DisposedITAT Patna31 August 2026AY 2011-125 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessment order was ex parte and the assessee had not furnished sufficient details or documentary evidence. However, to ensure fair play and provide an opportunity to be heard, the Tribunal set aside the CIT(A)'s order.

What were the facts?

The assessee's appeal against a penalty imposed under Section 271(1)(c) was dismissed by the CIT(A) without a detailed examination of the merits. The penalty was levied on alleged concealment of income related to capital gains, with the assessee arguing that the tax liability arose later and deductions were not allowed.

What were the issues?

Whether the penalty under Section 271(1)(c) was rightly imposed without considering the assessee's contentions regarding the timing of capital gains and admissible deductions, and whether the assessee was given a proper opportunity to present her case.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 144,Section 147,Section 54F,Section 148

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 16th September, 2025 passed for Assessment Year 2011-12. 1 Shreelekha Jagriti

2.

At the time of hearing, it was the submission of the ld. Counsel for the assessee that the ld. Assessing

The order continues below.

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