ITAT Patna Restores Appeal After NFAC Passed Ex-Parte Order Without Hearing Assessee

Chandra Deep Kumar Vs ITO (ITAT Patna)

The Income Tax Appellate Tribunal (ITAT), Patna Bench, has allowed the appeal of Chandra Deep Kumar, the assessee, for statistical purposes, restoring the case to the file of the National Faceless Appeal Centre (NFAC), Delhi, for fresh adjudication. The decision, pronounced in open court on June 4, 2025, addresses concerns regarding the assessee’s opportunity to be heard and the ex-parte dismissal of the initial appeal by the NFAC.

The appeal, filed by Chandra Deep Kumar against an order from the NFAC dated November 24, 2022, for

Please become a Premium member. If you are already a Premium member, login here to access the full content.