MANISHA KUMARI,PATNA vs. WARD-5(2), PATNA, PATNA
In the result, the appeal of the assessee is allowed for statistical purposes in the terms indicated above
ITA 286/PAT/2025[2016-17]Status: DisposedITAT Patna23 Oct 2025AY 2016-17
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.286/Pat/2025 Assessment Year: 2016-17 Manisha Kumari…..……………..………. …………………....Appellant 5, Indrapuri, Keshri Nagar, Indrapuri, Patna, Pin-800024. Bihar.. [Pan: Afmpk0739D] Vs. Ito, Ward-5(2), Patna ......…..……………..………………….…..... Respondent Appearances By: Shri Shikesh Jha, Adv., Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 14, 2025 Date Of Pronouncing The Order : October 23, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Dated 18.11.2024 Of The Learned Cit(A), Nfac Relating To The Assessment Year 2016–17. 2. Brief Facts Of The Case Are That The Assessee Is An Individual Who Filed A Return Of Income Declaring Total Income Of ₹2,29,470 For The Assessment Year 2016–17. Based On Information That Income To The Tune Of ₹7,50,000 Had Escaped Assessment, The Assessing Officer Recorded Reasons For Reopening The Case & Obtained The Necessary Approval From The Competent Authority. Consequently, Notice Under Section 148 Of The Act Was Issued To The Assessee. No Return Of Income Was Filed In Response To The Said Notice. Thereafter, Notices Under Section 142(1) Along With
Section 142(1)Section 148
Sections 144 and 147 of the Act, treating the claimed agricultural income of ₹7,50,000 as “income from other sources.”
3. Aggrieved by the order of the Assessing Officer, the assessee preferred an appeal before the learned CIT(A). The appeal, however, was dismissed ex parte, since neither the assessee nor her authorized representative appeared on five consecutive dates
