AJAY KUMAR,PATNA vs. ITO, WARD-4(4), PATNA

ITA 123/PAT/2019Status: DisposedITAT Patna19 September 2019AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the Assessing Officer (AO) to pass a speaking and reasoned order after providing the assessee with an opportunity to be heard. The assessee was directed to cooperate with the AO.

What were the facts?

The assessee filed an appeal against the CIT(A)'s ex-parte order. The assessee did not appear before the lower authorities, leading to an ex-parte assessment order under Section 144.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the Assessing Officer due to non-appearance before lower authorities.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

Before: SHRI CHANDRA MOHAN GARG, JM & SHRI L.P.SAHU, AM

For Appellant: Shri Supriya Biswas, JCIT-DR
For Respondent: Shri Supriya Biswas, JCIT-DR
Hearing: 18/09/2019

Per Bench: This appeal is filed by the assessee assailing the order of Commissioner of Income Tax (Appeals)-2, Patna, dated 06.02.2019 for the assessment year 2015-2016. 2. None appeared on behalf of the assessee even the case was called for second round of hearing. Therefore, we proceeded to dispose off the appeal of the assessee after considering the submissions of ld.DR and the material evidence available on record.

3.

On careful consideration of the submissions of ld. DR and perusin

The order continues below.

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