SHRI MUNESHWAR PRASAD ,NALANDA vs. ITO, WARD-2(3), BIHARSHARIFF

ITA 469/PAT/2025Status: DisposedITAT Patna31 August 2026AY 2016-174 pages
AI SummaryRemanded

What were the facts?

The Assessing Officer made an ex-parte addition of Rs. 1,74,26,052/- on account of unexplained bank deposits. The CIT(Appeals) dismissed the assessee's appeal, upholding the addition. The assessee contended that they were not given a proper opportunity of being heard.

What did the Tribunal hold?

The Tribunal found that there was no proper compliance before the AO and CIT(A). In the interest of justice, the Tribunal decided to set aside the CIT(A)'s order and remit the matter back to the Assessing Officer for de novo reassessment.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard during the assessment and appellate proceedings, and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 69A,Section 144,Section 250(2),Section 251(1)(a),Section 264

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),

1 Late Savita Devi Through L/H Muneshwar Prasad (Husband) National Faceless Appeal Centre (NFAC), Delhi dated 20th August, 2025 passed for Assessment Year 2016-17. 2. At the time of

The order continues below.

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