SUDHANSHU BHUSHAN SINHA,PATNA vs. AO ITO WARD 6(1), PATNA/ , LOK NAYAK BHAWAN

ITA 441/PAT/2026Status: DisposedITAT Patna24 September 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s order was not speaking and failed to address the assessee's submissions and grounds of appeal. Therefore, the order was set aside, and the matter was remanded to the Assessing Officer for fresh assessment.

What were the facts?

The assessee claimed deduction under Section 54B for capital gains on sale of agricultural land. The Assessing Officer allowed partial deduction, and the CIT(A) upheld the additions, dismissing the assessee's appeal. The assessee argued that the CIT(A) failed to adjudicate key issues and did not consider evidence.

What were the issues?

Whether the CIT(A) properly adjudicated the grounds of appeal, including the claim for deduction under Section 54B, and whether the appellate order was a speaking order.

Which sections of the Income-tax Act were involved?

Section 54B,Section 143(3),Section 69,Section 69B,Section 50C,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA ‘DB’ BENCH AT KOLKATA

Before: SHRI YOGESH KUMAR US & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Addl/JCIT(A)-1, Gurugram [hereinafter referred to as Ld. ‘Addl/JCIT(A)'] passed u/s 250 of the Income Tax Act, 1961 [the 'Act'] for AY 2017-18 dated 17.04.2026. ITA No(s). 441/PAT/2026 Assessment Year(s) 2017-18 Sudhanshu Bhushan Sinha.

2.

The assessee is in appeal before the Tribunal raising the following g

The order continues below.

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