DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S UTTAR BIHAR GRAMIN BANK, MUZAFFARPUR

ITA 30/PAT/2021Status: DisposedITAT Patna25 February 2026AY 2014-15Bench: SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)9 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had accepted fresh evidence without giving the AO an opportunity to examine it, violating procedural rules. Therefore, the Tribunal set aside the CIT(A)'s order on several grounds and remanded the issues back to the Assessing Officer for fresh examination.

What were the facts?

The Revenue appealed against the CIT(A)'s order which deleted disallowances made by the AO concerning provisions for bad and doubtful debts, food and beverages, amortization of government securities, and provision for performing assets. The CIT(A) had allowed these claims after considering fresh evidence and submissions.

What were the issues?

Whether the CIT(A) erred in deleting disallowances by admitting fresh evidence without proper procedure and whether the claims for bad debts, food and beverages, amortization, and performing assets were allowable.

Which sections of the Income-tax Act were involved?

Section 36(1)(viia)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA ‘DB’ BENCH AT KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

For Respondent: Md. A H Chowdhury, CIT (DR)

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the Revenue is against the order of the Commissioner of Income Tax (Appeals)-2, 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 AY 2014-15 dated 22.06.2020. 1.1 The Registry has not pointed out any delay in filing the appeal. However, the Revenue has filed an application for condonation of delay, if any, in filing the appeal before the Tribunal. The reason for the delay is stated to be the restrictions imposed throughout the country due to the unfortunate outbreak of COVID-19 pandemic and later the working mechan

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 36(1)(viia)

All 877 judgments and leading authorities on Section 36(1)(viia) →

Recent GST High Court judgments

Search GST case law →