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Facts
The assessee challenged the dismissal of their appeal by the Ld. CIT(A) without granting an opportunity of being heard. The assessee also did not file written submissions on one of the grounds. The Tribunal noted that the issues were identical across all appeals.
Held
The Tribunal held that to prevent miscarriage of justice, the issues should be set aside to the file of the Ld. CIT(A). The Ld. CIT(A) is directed to dispose of the appeals afresh after giving an opportunity of being heard to the assessee and considering all evidence.
Key Issues
Whether the Ld. CIT(A) erred in dismissing the appeal without providing an opportunity of being heard. The need to provide a fresh opportunity for hearing and considering evidence.
Sections Cited
250 of the Income Tax Act, 1961, 153A r.w.s. 143(3) of the Act
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………………………………………