Rajeev Kumar, Saran vs ITO | ITAT Patna 2025

Income Tax Appellate Tribunal, `PATNA BENCH, PATNA

Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM

For Appellant: Shri Abhi Sarkar, AR

For Respondent: Shri Ashwani Kr. Singal, DR

Hearing: 09.07.2025Pronounced: 26.08.2025

(Assessment Year: 2017-18) ITO Ward, 2(2) Rajeev Kumar ITO Ward 2(2), Chapra, 37, Taraiya Marhowra Saran Vs. Bihar-841424 Bihar-841424 (Appellant) (Respondent) PAN No. BLVPK5968C Assessee by : Shri Abhi Sarkar, 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 22.01.2025 for the AY 2017-18.

At the outset, we observe that the assessee was non-compliant with 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 23.12.2019. Similarly, before the ld. CIT (A), the assessee has not furnished details. Therefore in the interest of justice and fair play, we deem it fit and proper to restore the issue to the file of the ld. AO, so that the issue could be decided on merit. Accordingly, we set aside the appeal to the file of the Learned AO with a direction to decide the same,

In the result, the appeal of the assessee is partly allowed for statistical purposes.

Order pronounced in the open court on 26.08.2025

RAJEEV KUMAR,SARAN vs. ITO WARD 2(2), CHAPRA, CHAPRA

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