SUPER STEEL CASTING LIMITED,PATNA vs. ITO WARD2(2),PATNA, PATNA

ITA 337/PAT/2026Status: DisposedITAT Patna31 August 2026AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, decided to provide the assessee one more opportunity to present their case. The matter was remanded back to the CIT(Appeals) for a fresh disposal.

What were the facts?

The assessee failed to appear before the CIT(Appeals) and provide submissions. The CIT(Appeals) dismissed the appeal ex-parte. The assessee appealed this dismissal to the ITAT.

What were the issues?

Whether the ex-parte dismissal of the assessee's appeal by the CIT(Appeals) was justified, and if the assessee should be granted another opportunity to be heard.

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 5th March, 2026 passed for Assessment Year 2012-13. 1 Super Steel Casting Limited

2.

None appeared on behalf of the assessee at the time of hearing. Therefore, we have decided t

The order continues below.

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