MANISH KUMAR ,PATNA vs. DC/AC CIRCLE 4 , PATNA

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ITA 138/PAT/2026Status: DisposedITAT Patna06 October 2026AY 2017-184 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the NFAC's order was passed ex parte because the assessee made no compliance and failed to respond to notices. The Tribunal also observed that the NFAC's order was passed without addressing the merits of the case, which is contrary to the mandate of Section 250(6) of the Income Tax Act. In the interest of justice, the Tribunal decided to remand the entire issue back to the NFAC. The NFAC was directed to re-examine the issues on merits after providing a reasonable opportunity to the assessee to submit relevant details or documents. The Tribunal emphasized that the assessee must cooperate and make due compliance during the remand proceedings. However, the assessee, even before the ITAT, did not produce anything and disrespected the proceedings. Therefore, the appeal of the assessee was dismissed.

What were the facts?

The assessee, Manish Kumar, filed an appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi, for Assessment Year 2017-18. The NFAC's order, dated 02.01.2026, was passed under Section 144 read with Section 250 of the Income Tax Act, 1961, challenging an ex-parte order. The NFAC's order was in pursuance of a direction from a co-ordinate bench of the ITAT dated 04.02.2025 in ITA No. 247/PAT/2024. The NFAC had issued notices to the assessee, granting sufficient time, but the assessee failed to respond or provide documents. Consequently, the NFAC dismissed the assessee's appeal.

What were the issues?

1. Whether the NFAC erred in passing an ex-parte order without addressing the merits of the case, contrary to the mandate of Section 250(6) of the Income Tax Act, 1961? Assessee's Contentions: The assessee's counsel could not controvert the observations of the lower authorities. The judgment does not record any specific arguments made by the assessee's counsel regarding the merits of the case or the procedural aspects, other than the general challenge to the ex-parte order. Revenue's Contentions: The revenue's representative (SR. DR) was heard. The judgment notes that the NFAC's order was passed ex parte due to the assessee's non-compliance and without addressing the merits, which was contrary to Section 250(6). The ITAT's co-ordinate bench had directed the NFAC to re-examine the issues on merits after providing a reasonable opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 144,Section 250,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

Hearing: 28.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA (VIRTUAL HEARING AT KOLKATA) SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

ITA No. 138/PAT/2026 Assessment Year :2017-18

Manish Kumar Vs. National Faceless Appeal Centre, (NFAC) Delhi Vill-Shivpuri, Anisabad, Patna Bihar- 800002 [PAN: AVBPK7282L] APPELLANT RESPONDENT

Assessee by : D.K. Roy, Adv. Revenue by : Ravi Kant Chowdhary, SR. DR

Date of hearing : 28.07.2026 Date of Pronouncement : 06 .10.2026

O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed by the NFAC, Delhi (hereinafter referred to as) the Ld. CIT(A) dated 02.01.2026 for order no. ITBA/NFAC/S/250/2025-

26/1084360312(1) u/s 144 of the Income Tax Act u/s 250 of the Act. Challenging the ex-parte order of the Ld. CIT (A).

2.

Ongoing through the order of Ld. CIT(A) we noted at Para No. 2.1 that the Ld. CIT(A) passed order as per the direction of the co- ordinate bench by the order dated 04.02.2025 in ITA No. 247/PAT/2024 in pursuance of the direction. The Ld. CIT (A) issued notice to the assessee and sufficient time was granted to respond the notices issued by him vide his order Para No. 4.Accordingly the Ld. CIT(A) proceed to decide the issue on the basis of materials available before him but there is failure on the part of the assessee to respond the notices for submission of the documents explanation in support of his argument and he failed to opportunity granted by the co-ordinate bench of the ITAT. Accordingly, the Ld. CIT(A) dismiss the appeal of the assessee even before us.

3.

At the time of hearing the ld. Counsel could not controvert the observations of the lower authorities which is discussed by the ld. CIT(A) in para No. 6 to 15 in his order in pursuance of the direction of the co-ordinate bench at para 7 which is as under:-

7.

We, after hearing of the ld. DR and reviewing the materials available on record, find that the order of the ld. CIT(A) was passed ex parte since no compliance was made on the part of the assessee. We also find that the order of the ld. CIT(A) was passed without addressing the merit of the case which is contrary to the mandate of section 250(6) of the Act. In the interests of justice and fair place, we, therefore, deem it fit to remand the whole issue back to the file of the ld. CIT(A) with a direction to re-examine the issues on merits after providing reasonable opportunity of being heard to the assessee for submitting relevant detailsor documents to substantiate the claim of the assessee. We also emphasise that the assessee must fully cooperate by responding all notices and due compliance will made during the remand proceedings. 4. On going through the above order we noted that assessee was given one more opportunity to represent his case before the Ld. CIT(A) to substantiate addition made by the AO, but the assessee disrespected the proceedings before the Ld. CIT(A).He disregarded the direction of the co-ordinate bench noted supra and even before us did not produce anything. Accordingly, the appeal of the assessee is dismissed

In the result, the appeal of the assessee is dismissed.

Order pronounced on 06 .10.2026. Sd/- Sd/- (Duvvuru RL Reddy) (Laxmi Prasad Sahu) Vice President Accountant Member

Dated: 06 .10.2026 DC

Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR)

//True copy// By order

In result,

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