ARCHANA,PATNA vs. ASSESSING OFFICER, PATNA

ITA 539/PAT/2026Status: DisposedITAT Patna09 October 2026AY 2016-20173 pages
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What did the Tribunal hold?

The Tribunal noted that both the Assessing Officer's order and the Ld. CIT(A)'s order were ex-parte, with the assessee not participating in the proceedings. Furthermore, the Ld. CIT(A) had not decided all the grounds of appeal on their merits. In the interest of justice, the Tribunal decided to restore the issue to the file of the Assessing Officer for de-novo assessment. The Assessing Officer is directed to provide an opportunity of being heard to the assessee before passing the assessment order in accordance with law. The assessee is also directed to participate in the assessment proceedings without fail. The Tribunal did not decide the merits of the additions made by the AO.

What were the facts?

The assessee, Archana, filed an appeal before the Income Tax Appellate Tribunal (ITAT) against the order of the National Faceless Assessment Centre (NFAC), Delhi (Ld. CIT(A)) dated 18.06.2026. This order had dismissed the assessee's appeal against an assessment order passed by the Assessing Officer (AO) on 29.03.2022 under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961. The assessment year in question is 2016-17. The assessee did not appear before the ITAT. The AO had passed the assessment order ex-parte. The Ld. CIT(A) had also dismissed the assessee's appeal, and it is noted that the Ld. CIT(A) had not decided all grounds of appeal on merits.

What were the issues?

1. Whether the ITAT should decide the appeal on merits in the absence of the assessee, or whether the matter should be remanded for a fresh assessment? (Mixed question of law and fact, concerning principles of natural justice and procedural fairness under the Income Tax Act, 1961). Assessee's contention: None appeared for the assessee. Revenue's contention: The assessee is a chronic defaulter who has not appeared before the lower authorities. Therefore, both the Assessing Officer and the Ld. CIT(A) passed orders in accordance with law, which require no interference. The revenue sought dismissal of the appeal, relying on the orders of the lower authorities.

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 ‘SMC’ BENCH

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

For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 07.10.2026Pronounced: 09.10.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

The present Appeal is filed by the Assessee against the order of the NFAC, Delhi ‘Ld. CIT(A)’ for short) dated 18.06.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2016-17. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s. 144 & 144B of the Act on 29.03.2022 by making certain additions. Aggrieved by the Assessment Order dated 29.03.2022, Assessee preferred an Appeal before the Ld. CIT(A). The Archana; A.Y: 2016-17 Ld. CIT(A) vide Order dated 18.06.2026, dismissed the Appeal of the Assessee. As against the order of the Ld. CIT(A) dated 18.06.2026, Assessee preferred th

The order continues below.

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