MD. SUBHAN DHUNIYA,BEGUSARAI vs. ITO, BEGUSARAI

ITA 275/PAT/2026Status: DisposedITAT Patna25 June 2026AY 2015-20163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) did not decide all grounds on merits and restored the issue to the Assessing Officer for de-novo assessment, directing the AO to provide an opportunity of being heard.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which dismissed their appeal. The assessee did not appear before the lower authorities, leading to ex-parte orders.

What were the issues?

Whether the ex-parte orders passed by the lower authorities were justified and if the assessee should be given an opportunity for a fresh assessment.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

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 Respondent: Shri Bharat Garg, CIT, 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 10.03.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2015-16. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s 144 and 144B of the Act on 31.01.2024 by making certain additions. Aggrieved by the Assessment Order dated 31.01.2024, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 10.03.2026, dismissed the Appeal filed by Md. Subhan Dhuniya; A.Y: 2015-16 the Assessee. As against the order of the Ld. CIT(A) dated 10.03.2026, Assessee fi

The order continues below.

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