ALOK KUMAR,MADHEPURA vs. ITO WARD 3(5), SAHARSA
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 467/PAT/2024[2012-13]Status: DisposedITAT Patna19 Nov 2025AY 2012-13
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraalok Kumar, Ito Ward-3(5), S/O Sri Dasrath Mehata, Saharsha Village- Ganeshpur, M.S. Vs Yogiraj, Purani Madhepura, Dist- Madhepura – 852116 (Bihar) (Pan: Bpkpk1186D) (Appellant) (Respondent) Present For: Appellant By : K.P. Jalan, Ar Respondent By : Ashwani Kr. Singal, Jcit Date Of Hearing : 16.10.2025 Date Of Pronouncement : 19.11.2025 O R D E R Per Rakesh Mishra: This Appeal Filed By The Assessee Is Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Ld. Cit(A) Dated 14.05.2024. 2 Alok Kumar, Ay: 2012-13 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:
For Appellant: K.P. Jalan, ARFor Respondent: Ashwani Kr. Singal, JCIT
Section 147Section 148Section 2Section 292BSection 54F
sections 250(1) and 251(1) that the law does not empower the CIT(A) to dismiss the appeal for non-prosecution as is evident from the provisions of the Act. Since there was no proper compliance before both the Ld. AO as well as the Ld. CIT(A), in the interest of justice and fair play it was considered
