SHASHIBHUSHAN PRASAD SINGH,DARBHANGA vs. INCOME TAX OFFICER, SAMASTIPUR

ITA 437/PAT/2026Status: DisposedITAT Patna20 August 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, considering the assessee's medical reasons and age. The matter was remanded to the CIT(A) for a fresh decision on merits in the interest of natural justice.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay of 709 days, citing illness and lack of technical knowledge. The CIT(A) had dismissed the assessee's appeal due to non-compliance and lack of submissions.

What were the issues?

Whether the delay in filing the appeal should be condoned due to medical reasons and lack of technical knowledge. Whether the CIT(A) order passed ex-parte without deciding all grounds on merit warrants a remand.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “SMC” BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI GOPALAN GURUSAMY

For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 17.08.2026Pronounced: 20.08.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeal) (‘Ld. CIT(A)’ for short) dated 24.04.2024, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. There is a delay of 709 days in filing the captioned Appeals. The Assessee filed an application along with affidavit for condonation of delay narrating the reasons which are reproduced as under: -

“1. That, the order under section 250 of the Income Tax Act was passed by ld. CIT, Appeal on 24.04.2024. The appellant, therefore, had to file appeal within 60 days from the date of receipt of order. The appeal before the Hon’ble ITAT was fil

The order continues below.

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