DIVISIONAL COMMISSIONER KOSI DIVISION SAHARSA,SAHARSA vs. INCOME TAX OFFICER (TDS) PURNIA, PURNIA,

ITA 506/PAT/2026Status: DisposedITAT Patna16 September 2026AY 2016-174 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, citing the need for substantial justice. The Tribunal found that the CIT(A) had passed ex-parte orders without providing a proper hearing to the assessee.

What were the facts?

The assessee filed appeals before the ITAT with a significant delay of 404 days. The assessee's previous counsel allegedly missed hearing notices due to preoccupation. The CIT(A) had dismissed the appeals ex-parte without deciding the grounds of appeal on merits.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the CIT(A) erred in passing ex-parte orders without deciding the grounds of appeal on merits.

Which sections of the Income-tax Act were involved?

Section 250

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 Rakesh Kumar, AR

For Respondent: Shri Ravi Kant Chowdhary, Sr. DR

Hearing: 15.09Pronounced: 16.09.2026

PER BENCH: The captioned Appeals are filed by the Assessee against the orders of the Commissioner of Income Tax (Appeals)/ NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 25.03.2025 pertaining to the Assessment Years 2013-14, 2016-17 & dated 05.12.2025 pertaining to the Assessment Years 2017-18 & 2014-15 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short), wherein the Ld. CIT(A) dismissed the Appeals of the Assessee.

ITA Nos.484, 506, 507 & 508/PAT/2026 Divisional Commissioner Kosi Division Saharsa; A.Ys.: 2013-14, 2016-17, 2017-18 & 2014-15

Since the above Appeals are filed by the single Assessee, having ide

The order continues below.

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