NISHANT KUMAR,SIWAN vs. ITO SIWAN WARD 3, SIWAN

ITA 379/PAT/2026Status: DisposedITAT Patna08 October 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee claimed expenses of Rs. 25,35,724/- on account of discount allowed to various parties. The assessee was asked to furnish party-wise details with supporting documents, but failed to do so. Even before the Ld. CIT(A), the assessee produced only a self-prepared statement and no supporting documents. Consequently, the Tribunal decided to remand the matter back to the Assessing Officer. The assessee is directed to produce the necessary documents supporting the claim of discount expenses. The Assessing Officer is further directed to consider these documents and any submissions made by the assessee, and pass a de-novo assessment in accordance with the law, providing the assessee with an opportunity of being heard. The issue of whether the Ld. CIT(A) violated natural justice by passing an ex-parte order was implicitly addressed by remanding the matter for a fresh assessment, allowing the assessee to present its case.

What were the facts?

The assessee, Nishant Kumar, filed an appeal against the order of the NFAC, Delhi (Ld. CIT(A)) dated 06.03.2026, for Assessment Year 2018-19. The original assessment order was passed on 03.02.2021 under Section 143(3) r.w.s. 143(3A) & 143(3B) of the Income Tax Act, 1961, with certain additions. The assessee's appeal before the Ld. CIT(A) was dismissed. The assessee contended that proper compliance could not be made before the lower authorities and that the Ld. CIT(A) had passed an ex-parte order in violation of natural justice. The revenue argued that the assessee failed to provide party-wise details of discounts allowed, leading to the addition being rightly made and upheld.

What were the issues?

1. Whether the Ld. CIT(A) erred in dismissing the assessee's appeal without deciding all grounds, thereby violating principles of natural justice, as argued by the assessee. 2. Whether the addition made by the Assessing Officer on account of discount allowed, which was upheld by the Ld. CIT(A), was justified, given the assessee's failure to provide supporting documents, as contended by the revenue. Assessee's Contention: The assessee argued that it could not make proper compliance before the Assessing Officer and the Ld. CIT(A), and that the Ld. CIT(A) failed to decide all grounds of appeal, leading to an ex-parte order in violation of natural justice. The assessee sought to have the appeal allowed. Revenue's Contention: The revenue argued that during assessment, the Assessing Officer requested party-wise details of discounts allowed, including names, addresses, PAN/GST, sales details, discount amounts, and supporting documents. The assessee failed to provide these documents. Therefore, the addition made by the Assessing Officer and upheld by the Ld. CIT(A) was justified and required no interference.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 143(3A),Section 143(3B),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 Appellant: Shri Prashant Kumar, AR
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 05.10.2026Pronounced: 08.10.2026

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 06.03.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2018-19. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) r.w.s.143(3A) & 143(3B) of the Act on 03.02.2021 by making certain additions. Aggrieved by the Assessment Order dated 03.02.2021, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 06.03.2026, dismissed the Appeal of the Nishant Kumar; A.Y: 2018-19 Assessee. As against the order of the Ld. CIT(A) dated 06.03.2026, Assessee pre

The order continues below.

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