MAGADH HOMIOPATHIK MEDICAL COLLAGE AND HOSPITAL,BIHAR SHARIF vs. INCOME TAX OFFICER WARD 1, PATNA

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ITA 334/PAT/2025Status: DisposedITAT Patna04 December 2025AY 2018-19Bench: SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee's representative was unavailable due to COVID-19 and had sought adjournments that were not granted. The Tribunal decided to set aside the CIT(A)'s order and remit the matter to the AO for fresh assessment.

What were the facts?

The assessee, an AOP Trust engaged in charitable activities, failed to file its return of income for AY 2018-19. The Assessing Officer (AO) made additions for unexplained cash deposits and interest income. The CIT(A) dismissed the appeal, noting the assessee's non-appearance despite multiple opportunities.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without granting the assessee adequate opportunity to present its case, particularly given the circumstances of COVID-19 impacting representation?

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 148,Section 144,Section 46A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

For Appellant: Shri Saba Mahmood, CA
For Respondent: Shri Himanshu Kumar, CIT

Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 334/PAT/2025 Assessment Year: 2018-19 Magadh Homiopathik Medical ITO, Ward-1, BiharSharif College And Hospital Vs. Nalanda, Patna (Appellant) (Respondent) PAN: AABTM7238F Appearances: Assessee represented by : Shri Saba Mahmood, CA Department represented by : Shri Himanshu Kumar, CIT Date of concluding the hearing : 17-September-2025 Date of pronouncing the order : 04-December-2025 ORDER

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