ITAT Patna Judgments — February 2025

The Tribunal condoned the delay in filing the appeal, acknowledging the assessee's submission regarding illness and ignorance of tax procedures. The Tribunal found the assessee deserved another chance to prove the case before the AO, considering the interest of substantive justice.

The Tribunal noted that the CIT(A) order was passed ex parte without addressing the merits of the case. Considering the interest of justice, the Tribunal decided to remand the case back to the CIT(A) for a fresh adjudication on merits after providing the assessee a reasonable opportunity to be heard.