ANIL KUMAR CHOURASIA,BHAGALPUR vs. ACIT, BHAGALPUR

ITA 208/PAT/2026Status: DisposedITAT Patna14 August 2026AY 2014-155 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the 2-day delay in filing the appeal before the CIT(Appeals). The matter was remitted back to the CIT(Appeals) to provide the assessee with another opportunity to be heard, adhering to the principles of natural justice.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed due to a 2-day delay without condonation. The assessee claimed the delay was due to non-service of statutory notice and lack of knowledge of the assessment proceedings.

What were the issues?

Whether the delay in filing the appeal before the CIT(Appeals) was sufficiently explained and whether the assessee was entitled to an opportunity to present their case on merits.

Which sections of the Income-tax Act were involved?

Section 249(3),Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, DB, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Laxmi Prasad Sahu

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals),

1 Anil Kumar Chourasia National Faceless Appeal Centre (NFAC), Delhi dated 08.01.2026 passed for Assessment Year 2014-2015. 2. The appeal is time-barred by 2 days in filing the appeal before the ld. CIT(Appeals). The app

The order continues below.

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