What did the Tribunal hold?

The grounds raised by the assessee were allowed for statistical purposes. The appeals of the assessee were partly allowed for statistical purposes.

The assessee was cautioned to promptly co-operate with the proceedings before the Id.CIT(A). Failure to do so would allow the Id.CIT(A) to pass appropriate orders based on available materials.

Vishnu Kant Gupta, East Champaran vs ACIT | ITAT Patna 2025

Q: What were the issues?

Whether the grounds raised by the assessee are allowed for statistical purposes.

to 86/Pat /2025 Assessment Years : 2001-02, 2015-16 to 2018-19 assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the ld.CIT(A), failing which the ld. CIT(A) shall be at liberty to pass appropriate orders in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are allowed for statistical purposes

In the result, appeals of the assessee stand partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 01/09/2025. Sd/- sd/- (RAJESH KUMAR) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Patna : Dated 01/9/2025 B.k.Parida, , Sr. PS (OS) Copy of the Order forwarded to : 1. The Appellant : Vishnu Kant Gupta, Baalua Tal, Motihari East Champaran,845401, Bihar 2. The Respondent : Asst. Commissioner of Income Tax, Central Circle, Muzaffarpur 3. The CIT(A)- Patna-3, 4. Pr.CIT-Patna-3 5. DR, ITAT,Patna 6. Guard file. //True Copy// By order

VISHNU KANT GUPTA,EAST CHAMPARAN vs. ACIT, CENTRAL CIRCLE, MUZAFFARPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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