ABHISHEK KUMAR ,BETTIAH V. ITO, WARD 1 (5), BETTIAH

ITA 498/PAT/2025

AI Insights

The case involves Abhishek Kumar, the appellant, contesting an order from the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, which was dated September 17, 2025, for the Assessment Year 2023-24. The CIT(Appeals) had dismissed the appeal ex-parte due to the appellant's failure to produce satisfactory documentary evidence to support his claims, despite being given sufficient opportunities. The Tribunal, after hearing both parties, decided to set aside the CIT(Appeals)'s order and remand the case back for a fresh hearing, highlighting the need for adherence to the principles of natural justice.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830904 (ITAT-PATNA)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 11-11-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

" ITA No. 498/PAT/2025 (A.Y. 2023-2024) Abhishek Kumar 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, SMC, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Laxmi Prasad Sahu, Accountant Member I.T.A. No. 498/PAT/2025 Assessment Year: 2023-2024 Abhishek Kumar,……………….………..……..Appellant Asha Kunj, Indrapuri, Kamalnath Nagar, West Champran, Bettiah-845438, Bihar [PAN:BFTPK0583F] -Vs.- Income Tax Officer,………..………………….Respondent Ward-1(5), Bettiah, Saraswati Nagar, Urvashi Road, Bagaha Dhala Road, Kamalnath Nagar, Bettiah-845438, Bihar Appearances by: Shri Manish Rastogi, Advocate, appeared on behalf of the assessee Shri Manab Adak, JCIT, appeared on behalf of the Revenue Date of concluding the hearing: January 20, 2026 Date of pronouncing the order: January 22, 2026 O R D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commission er of Income Tax (Appeals), Printed from counselvise.com ITA No. 498/PAT/2025 (A.Y. 2023-2024) Abhishek Kumar 2 National Faceless Appeal Centre (NFAC), Delhi dated 17th September, 2025 passed for Assessment Year 2023-24. 2. At the time of hearing, the ld. Counsel for the assessee submitted that the ld. CIT(Appeals) has passed the order ex-parte as the assessee failed to produce satisfactory documentary evidences in support of his claim inspite of sufficient opportunities given. He prayed for one more opportunity to substantiate his case before the ld. CIT(Appeals). 3. At the time of hearing, ld. Departmental Representative stated that the ld. CIT(Appeals) dismissed the appeal of assessee ex-parte as the assessee did not produce any documentary evidence in support of his claim inspite of sufficient opportunities given. Even during the course of assessment proceedings, inspite of sufficient opportunities given, the assessee did not furnish documentary details in support of his claim. He, therefore, pleaded before the Bench to uphold the order of ld. CIT(Appeals). 4. We have heard both the sides and perused the material available on record. A perusal of the impugned order clearly shows that the ld. CIT(Appeals) dismissed the appeal of assessee ex-parte as there was no response to the notices to substantiate the claim with documentary evidences and submissions, therfore, ld. CIT(Appeals) confirmed the addition made by the ld. Assessing Officer. It is also evident that the ld. CIT(Appeals) has not discussed the issue on merits and dismissed the appeal ex-parte. Considering the facts and circumstances of the case, we are Printed from counselvise.com ITA No. 498/PAT/2025 (A.Y. 2023-2024) Abhishek Kumar 3 inclined to set aside the order passed by the ld. CIT(Appeals) and in order to meet the principle of natural justice, remit the matter back to the file of the ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT(Appeals) failing which the ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are partly allowed for statistical purposes. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open Court on 22/01/2026. Sd/- Sd/- (Laxmi Prasad Sahu) (Duvvuru RL Reddy) Accountant Member Vice-President Kolkata, the 22nd day of January, 2026 Copies to :(1) Abhishek Kumar, Asha Kunj, Indrapuri, Kamalnath Nagar, West Champran, Bettiah-845438, Bihar (2) Income Tax Officer, Ward-1(5), Bettiah, Saraswati Nagar, Urvashi Road, Bagaha Dhala Road, Kamalnath Nagar, Bettiah-845438, Bihar Printed from counselvise.com ITA No. 498/PAT/2025 (A.Y. 2023-2024) Abhishek Kumar 4 (3) CIT(Appeals), NFAC, Delhi; (4) CIT - ; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha Printed from counselvise.com "