INFINITY MINING LLP,PATNA vs. ACIT, PATNA

ITA 187/PAT/2026Status: DisposedITAT Patna31 August 2026AY 2022-233 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, decided to provide the assessee one more opportunity. The matter was remitted back to the CIT(Appeals) for disposal.

What were the facts?

The assessee, Infinity Mining LLP, failed to appear or provide submissions before the Assessing Officer and the CIT(Appeals). The CIT(Appeals) dismissed the appeal ex-parte.

What were the issues?

Whether the assessee was sufficiently given an opportunity to present its case and whether the ex-parte dismissal by the CIT(Appeals) was justified.

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 6th January, 2026 passed for Assessment Year 2022-23. 1 Infinity Mining LLP

None appeared on behalf of the assessee at the time of hearing. Therefore, we have decided to dispose of the appeal after hearing the

The order continues below.

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