HARIHAR PRASAD,PATNA V. ITO WARD 4 (4), PATNA

MA 2/PAT/2026

AI Insights

The case involves a miscellaneous application filed by Harihar Prasad against an earlier order of the Income Tax Appellate Tribunal, dated 20.11.2025, concerning the assessment year 2017-18. The application was heard by the Patna Bench of the Tribunal during a virtual session. Shri K. M. Mishra, Advocate, represented the assessee, while no representative appeared for the revenue. The core issue was whether there was any apparent mistake in the Tribunal's previous order that warranted a reconsideration or amendment of that order. After reviewing the application and the associated documents, the Tribunal concluded that the assessee did not provide sufficient grounds to establish that any mistake was apparent in the original order.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 848161 (ITAT-PATNA)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Patna
• Assessment Year: 2017-2018
• Appeal Filed On: 16-01-2026
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: K.M. MISHRA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER M.A. No.2/Pat/2026 (Arising out of ITA No.268/Pat/2023) (निर्धारण वर्ा /Assessment Years: 2017-18) Harihar Prasad House No.379, Sector-S, Lohiya Nagar, Kankarbagh, Patna- 800020. Vs ITO, Ward-4(4), Patna PAN No. : AFTPP7421C (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri K. M. Mishra, Advocate रधजस्व की ओर से /Revenue by : None सुनवाई की तारीख / Date of Hearing : 27/03/2026 घोषणा की तारीख/Date of Pronouncement : 27/03/2026 आदेश / O R D E R Per George Mathan, JM: The miscellaneous application filed by the assessee against the order of the Tribunal in ITA No.268/Pat/2023 dated 20.11.2025. 2. Shri K. M. Mishra, Advocate, appeared on behalf of the assessee and none appeared on behalf of the revenue. 3. A perusal of the contents of the miscellaneous application shows that the assessee has failed to explain any mistake apparent from the order of the Tribunal dated 20.11.2025. Thus, the miscellaneous application filed by the assessee stands dismissed. Printed from counselvise.com MANo.2/Pat/2025 2 4. In the result, the miscellaneous application of the assessee stands dismissed. Order pronounced in the open court on 27/03/2026. Sd/- Sd/- [Rakesh Mishra] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member Dated 27/03/2026 RS आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. Date of Dictation…27.03.26 2. Date on which the typed order is placed before the dictating Member and other Member……27.03.2026 3. Date on which the order came back to Sr. PS……27.03.2026 4. Date on which the file goes to the Bench Clerk………27.03.2026 5. Date on which the file goes to the O.S………………………………… 6. Date on dispatch of the order……………………………………… 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "