LAL BABU PRASAD,SIWAN vs. ACIT, CIRCLE-2, MUZAFFARPUR

ITA 317/PAT/2025Status: DisposedITAT Patna16 January 2026AY 2015-16Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The CIT(A) dismissed the assessee's appeal ex parte due to non-compliance, without adjudicating the issues on merits. The Tribunal noted that the CIT(A) is duty-bound to dispose of appeals on merits, even in the absence of the assessee, and considering the interest of justice, the assessee deserves another opportunity.

What were the facts?

The assessee, engaged in trading gold and silver ornaments, filed his return for AY 2015-16. A survey was conducted, and a discrepancy in stock was found. The Assessing Officer treated a portion of this discrepancy as unexplained investment and added it to the total income. Additionally, unrecorded purchases were added as unexplained expenditure, and an amount was disallowed under section 43B.

What were the issues?

Whether the appeal dismissed ex parte by the CIT(A) due to non-compliance should be restored for fresh adjudication on merits?

Which sections of the Income-tax Act were involved?

Section 250,Section 133A,Section 143(2),Section 142(1),Section 43B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA

For Appellant: Shri Rahul Gabhawala, CA
For Respondent: Shri Manab Adak, JCIT

PER SONJOY SARMA, JUDICIAL MEMBER This appeal arises from order dated 13.02.2024, passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)].

2.

At the time of hearing, it was pointed out that there is a delay of 437 days in filing the present appeal. In this connection, the assessee has filed an application seeking condonation of delay. After considering the reasons stated therein and being satisfied that the delay occurred due to sufficient cause

The order continues below.

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