SUBODH SAO ,NALANDA vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT , PATNA

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ITA 381/PAT/2025Status: DisposedITAT Patna28 November 2025AY 2021-222 pages

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Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA

Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM

For Appellant: Shri Prasoon Kr. AR
For Respondent: Shri Ashwani Kr. Singal, DR
Hearing: 26.11.2025Pronounced: 28.11.2025

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 26.06.2025 for the AY 2021-22.

2.

At the outset, the ld. Counsel for the assessee submitted that the assessee could not represent his case fully before both the lower authorities. Therefore, the ld. Counsel for the assessee prayed that the issue may kindly be restored to the file of the ld. AO so that the complete details/ evidences could be filed and issue be decided on merit afresh.

3.

The ld. DR on the other hand did not oppose the counsel of the assessee.

5.

In the result,the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 28.11.2025.

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