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Income Tax Appellate Tribunal, `PATNA BENCH, PATNA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM
(Assessment Year: 2014-15) Income Tax Officer Ratan Kumar Prasad ITO, Ward 3(4), Sasaram, Khilan Ganj, Sasaram, Vs. Bihar-821115 Bihar-821115 (Appellant) (Respondent) PAN No. AIKPK5699K Assessee by : Shri Anil Garg, AR Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 09.07.2025 Date of pronouncement: 26.08.2025 O R D E R Per Rajesh Kumar, AM:
This appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi [the learned CIT (A)](hereinafter referred to as the “Ld. CIT(A)”] dated 28.10.2024for the AY 2014-15.
At the outset, we observe that the assessee was non-compliant before AO as well as before ld. CIT (A). We note that assessment was framed under Section 147 read with section 144 of the Act vide order dated 30.03.2023. Similarly, before the ld. CIT (A), the assessee has not furnished details. Therefore, we deem it fit and proper to restore the issue to the file of the ld. AO in the interest of justice and fair play, so that the issue could be decided on merit afresh after hearing the assessee. Accordingly, we set aside the appeal to the file of the
In the result, the appealof the assessee is partly allowed for statistical purposes.
Order pronounced in the open court on 26.08.2025