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Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Patna-3 (hereinafter referred to as the “Ld. CIT(A)”] dated 23.11.2022 for the AY 2018-19.
The assessee has revised and concise the grounds of appeal which are as under:-
“1. For that the revised grounds of appeal hereto are without prejudice to each other.
2. For that the Assessment Order as passed is bad in law and fit to be quashed in view of following legal issues / grounds:- (i) For that the learned ITO, W-3(4), Sasaram erred in issuing notice u/s 143(2) of the Act dated 24.09.2019 without complying to the CBDT Instruction F.No.225/157/2017/ITA-II dated 23-06-2017, hence the notice issued u/s 143(2) is not valid as per law. (ii) For that the assessment has been framed u/s 143(3) by learned ACIT, Central Circle-1, Patna without issue of notice u/s 143(2) of the Act. notice u/s 2.2. Since, the issue raised before us is not raised before the first appellate authority by the assessee therefore, this additional ground is restored to the file of the learned CIT (A) with a direction to decide the same after affording reasonable opportunity of hearing to the assessee and also after taking into account the facts relating to these issues. Accordingly, the appeals of the assessee are allowed for statistical purposes.
In the result, the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 08.12.2025.