SNEHA KUMARI,PATWATOLI MANPUR vs. INCOME TAX OFFICER, GAYA

ITA 596/PAT/2025Status: DisposedITAT Patna25 June 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed the order ex-parte without hearing the assessee and without deciding all grounds on merits. Therefore, the matter was remanded back to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed without providing an opportunity of being heard. The assessee contended that this violated principles of natural justice.

What were the issues?

Whether the CIT(A) erred by dismissing the appeal ex-parte without affording an opportunity of hearing to the assessee, thus violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Jitendra Kumar, AR
For Respondent: Shri Ravi Kant, Sr. DR
Hearing: 23.06.2026Pronounced: 25.06.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 31.10.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) of the Act on 07.12.2019 by making certain additions. Aggrieved by the Assessment Order dated 07.12.2019, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 31.10.2025, dismissed the Appeal filed by the Assessee. Sneha Kumari; A.Y: 2017-18 As against the order of the Ld. CIT(A) dated 31.10.2025, Assessee filed the present Appeal.

3.

The Learned Counsel for the a

The order continues below.

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