METTA BUDDHA TRUST,BODHGAYA vs. INCOME TAX OFFICER, EXEMPTION WARD 1, PATNA, PATNA

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ITA 395/PAT/2025Status: DisposedITAT Patna07 January 2026AY 2016-17Bench: SHRI DUVVURU RL REDDY (Vice President), SHRI RAJESH KUMAR (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the ex-parte order was passed in violation of Section 250(6) of the Act. For justice and fair play, the appeal was restored to the CIT(A) with a direction to decide on merit after granting a reasonable opportunity of hearing.

What were the facts?

The assessee filed an appeal against an ex-parte order of the National Faceless Appeal Centre, Delhi, for AY 2016-17. The assessee's counsel requested the case be restored to the CIT(A) for a fresh decision on merits.

What were the issues?

Whether the ex-parte order passed by the CIT(A) without deciding on merits warrants restoration for a fresh hearing?

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA

For Respondent: Shri Ashwani Kr. Singal, DR
Hearing: 28.11.2025Pronounced: 07.01.2026

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 06.06.2025 for the AY 2016-17.

2.

The ld. Counsel for the assessee submitted that the order was passed ex-parte by the learned CIT (A). The ld. Counsel for the assessee therefore prayed that the issue may kindly be restored to the file of the ld. CIT (A), so that issue could be decided on merit afresh.

2.1. The ld. DR on the other hand did not oppose the counsel of the assessee.

2.2. We after hearing the submission of the parties and perusing the material available on record, we find that apparently this appeal was

3.

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

Order pronounced in the open court on 07.01.2026.

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