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Facts
The assessee was cautioned to promptly co-operate with the proceedings before the Id. CIT(A). Failing which, the Id. CIT(A) was at liberty to pass appropriate orders based on available materials. The grounds raised by the assessee were allowed for statistical purposes.
Held
The appeals of the assessee stand partly allowed for statistical purposes. The order was dictated and pronounced in the open court.
Key Issues
Whether the grounds raised by the assessee are allowed for statistical purposes and if the appeals are to be partly allowed.
Sections Cited
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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