BASANT KUMAR PANDEY,BAREILLY vs. COMMISSIONER OF INCOME TAX APPEALS, DELHI

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ITA 3222/DEL/2026Status: DisposedITAT Delhi14 August 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before the CIT(A) considering illness as a reasonable cause. The Tribunal set aside the orders of the lower authorities and remitted the matter back to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 186 days, with the assessee citing illness as the reason. The assessee then filed an appeal before the ITAT against this dismissal.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and whether the matter should be remanded for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Appellant: Ms. Beenu, Sr. DR
For Respondent: Ms. Beenu, Sr. DR
Pronounced: 14/08/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3222 & 3223/Del/2026 (ASSESSMENT YEAR 2017-18)

Basant Kumar Pandey, CIT, 2537 Janki Villa Durga NFAC, Mayur Bhawan, Nagar, Jogi Nawadan, Vs. Cannaught Place, Bareily, New Delhi-110001. Uttar Pradesh 243001. PAN-AJEPP3920D (Appellant) (Respondent) Shri Venu Gopal Nair, CA Assessee by Department by Ms. Beenu, Sr. DR 29/07/2026 Date of Hearing Date of Pronouncement 14/08/2026 O R D E R PER MANISH AGARWAL, AM: These two appeals are filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [ld. CIT(A)] dated 05.02.2026 u/s 250 of the Income Tax Act, 1961 (“the Act” in short) arising out of the order dated 12.03.2025 u/s 147 r.w.s 144 read with section 144B of the Act for Assessment Year 2017-18.

2.

First we take up the appeal in ITA No.3222/Del/2026 for adjudication.

3.

In this case, the assessment order passed u/s 147 r.w.s 144 of the Act on 12.03.2025, against which the appeal was filed before the Ld. CIT(A) on

2 ITA Nos.3222 & 3223/Del/2026 Basant Kumar Pandey vs. CIT(A) 14.10.2025 with a delay of 186 days for which the reason was stated that assesse was not well and, therefore, the appeal could not be filed in time. However, the Ld. CIT(A) has not condoned the delay by holding that there was no reasonable and sufficient cause and dismissed the appeal of the assessee in limine by not admitting it on ground of limitation.

4.

Before us, though the assessee has taken various grounds of appeal including additional grounds of appeal challenging the legality of reopening of the assessment, however, the fact remained that the assessment order was passed ex- parte as well the order of Ld. CIT(A) was passed without admitting the appeal of the assessee. Under these circumstances, we deemed it fit to condone the delay in filing the appeal before the ld. CIT(A) as it is a reasonable cause for delay and, accordingly, we condone the delay and set aside the orders of both the lower authorities and remitted the matter back to the file of ld. AO to pass the order denovo afresh after providing reasonable opportunities of hearing to the assessee. The assessee is at liberty to raise the legal objections with respect to reopening of the assessment before the AO. With these directions, ground of appeal No. 8 of the assessee is allowed for statistical purposes.

5.

Since we have allowed the Ground of appeal No. 8 of the assessee and remitted the back to the file of the AO, the remaining grounds of appeal taken on the merits of the additions become academic.

6.

In the result, the appeal in ITA No.3222/De/2026 is allowed for statistical purposes.

3 ITA Nos.3222 & 3223/Del/2026 Basant Kumar Pandey vs. CIT(A) ITA No.3223/Del/2026 7. Before us, it was stated by the Ld. AR that inadvertently two appeals were filed against the same order passed by the Ld. CIT(A) dated 05.02.2025, therefore, a prayer was made for withdrawal of this appeal. After considering the facts, we allowed the application of the assessee for withdrawal of appeal. This appeal of the assessee is dismissed as withdrawn.

8.

In the final result, the appeal of the assessee in ITA No.3222/Del/2026 is allowed for statistical purposes and ITA No.3223/Del/2026 is dismissed as withdrawn.

Order pronounced in the open Court on 14.08.2026.

Sd/- Sd-/- - (ANUBHAV SHARMA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 14.08.2026. *PK, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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