K B TECHNIC PVT. LTD,PATNA vs. DC/ACIT. COR-2, PATNA, PATNA

IN THE INCOME TAX APPELLATE TRIBUNAL "PATNA" BENCH, PATNA

BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM

ITA No.54/PAT/2025

(Assessment Year: 2017-18)

KB Technic Pvt. Ltd.

DC/ACIT. COR-2, Patna Patna, Bihar-800001

3-A, Singeshwar Palace, East Boring Canal Road, Patna-

Vs.

800001, Bihar

(Appellant) (Respondent)

PAN No. AAACK9200F

Assessee by : S/Shri A.K. Rastogi &

Rakesh Kumar, ARs

Revenue by : Shri Ashwani Kr. Singal, DR

Date of hear ing: 26 .11 .2025 Date of pronouncement: 28 .11.2025

O R D E R

Per Rajesh Kumar, AM:

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 09.12.2024 for the AY 2017-18.

- 2. At the outset, the ld. Counsel for the assessee submitted that the order was passed ex-parte in the assessment proceedings as well as before the learned CIT (A). The ld. Counsel for the assessee therefore 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. - 2.1. The ld. DR on the other hand did not oppose the counsel of the assessee.

- 2.2. After hearing the rival contentions and perusing the materials available on record, we find that the ends of justice would be made if the assessee is given one more opportunity before the AO to present his case. Accordingly, we set aside the appeal of the assessee to the file of the ld. AO with a direction to decide the same after affording reasonable opportunity of hearing to the assessee to present his argument and evidences in his defense. Accordingly, the appeal of the assessee is allowed for statistical purposes. - 3. In the result, the appeal of the assessee is allowed for statistical purposes.