AMAR KISHORE SINGH,ARARIA vs. INCOME TAX OFFICER, PURNEA

ITA 415/PAT/2026Status: DisposedITAT Patna21 September 2026AY 2017-184 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that an appeal against an order passed under Section 154/264 is not maintainable before the Tribunal. However, to render substantial justice, liberty was granted to the assessee to challenge the original assessment order before the CIT(A) with a condonation of delay application.

What were the facts?

The assessee's assessment order was challenged by filing a revision application under Section 264, which was dismissed due to delay. A subsequent rectification application under Section 154 was also dismissed. The assessee then filed an appeal before the ITAT against the order passed under Sections 154/264.

What were the issues?

The primary issue was the maintainability of an appeal before the ITAT against an order passed under Section 154/264. The secondary issue was the assessee's recourse after the dismissal of their revision and rectification applications.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 69,Section 264,Section 154,Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “DB” BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Bhagwan Jha, ITP
For Respondent: Shri Bharat Bhusan Garg, CIT, DR
Hearing: 15.09.2026Pronounced: 21.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

The present Appeal is filed by the Assessee against the order of the Principal Commissioner of Income Tax-I, Patna (‘Ld. PCIT’ for short) dated 22.04.2026, passed u/s 154/264 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s. 144B of the Act on 21.03.2022 making an addition of Rs.47,11,000/- u/s 69 of the Act and Rs.2,55,434/- as income from other sources (interest). Instead of challenging the Assessment Order before the Ld. CIT(A), Assessee preferred an application u/s 264 of the Act before the Ld. PCIT, which came to be dismiss

The order continues below.

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