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Facts
The assessee's appeals were against orders from the CIT(A) passed under section 250 of the Income Tax Act, 1961. These orders were made against assessment orders passed under section 153A r.w.s. 143(3) of the Act. The assessee sought an adjournment for filing paper books. The assessee challenged the dismissal of their appeal by the CIT(A) without granting an opportunity of being heard.
Held
The Tribunal noted that the assessee was not granted an opportunity of being heard by the CIT(A) and had not filed written submissions for one of the grounds. The Tribunal, to prevent miscarriage of justice, set aside the issues to the CIT(A) for fresh disposal after giving an opportunity of being heard to the assessee and considering evidence.
Key Issues
Whether the CIT(A) erred by dismissing the appeal without providing the assessee an opportunity of being heard and considering the evidence.
Sections Cited
250, 153A, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PATNA BENCH AT KOLKATA
Before: MS. MADHUMITA ROY & SHRI RAKESH MISHRA
order : 06 October-2025 ORDER PER BENCH: These bunch of appeals filed by the assessee are against the orders of the Commissioner of Income Tax (Appeals)-3, Patna [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs 2013-14, 2016- 17, 2017-18 & 2018-19 respectively dated 20.02.2025, which have been passed against the assessment orders u/s 153A r.w.s. 143(3) of the Act, dated 27.12.2017. Since the issues are identical and all the appeals were heard analogously, all the four appeals are being decided vide this common order for the sake of convenience and brevity.
We have heard the rival contentions and perused the materials available on record. We shall first take up the appeal for A.Y. 2013-14.
Sd/- Sd/-Sd/- [Rakesh Mishra] [Madhumita Roy] Accountant Member Judicial Member Dated: 06.10.2025
Date of Dictation…Order prepared by Hon’ble AM in his computer.
2. Date on which the typed order is placed before the dictating Member and other Member……06.10.25 3. Date on which the order came back to Sr. PS……7.10.25 4. Date on which the file goes to the Bench Clerk………07.10.25 5. Date on which the file goes to the O.S………………………………… 6. Date on dispatch of the order………………………………………