BALRAM KUMAR,GOPALGANJ vs. ITO WARD-2(3) SIWAN, SIWAN

ITA 60/PAT/2026Status: DisposedITAT Patna31 August 2026AY 2014-154 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not in a position to file some evidence and, to ensure natural justice, decided to provide one more opportunity. The matter was remitted back to the CIT(Appeals) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed ex-parte without considering the merits of the case. The assessee contended that the CIT(Appeals) failed to go into the merits, while the Revenue argued that the assessee failed to provide supporting documents despite opportunities.

What were the issues?

Whether the CIT(Appeals) erred in dismissing the appeal ex-parte without considering the merits, and if 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 20th January, 2026 passed for Assessment Year 2014-15. 1 Balaram Kumar

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 Officer dismissed the a

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →