ANIL KUMAR CHOURASIA,BHAGALPUR vs. BHAGALPUR, BHAGALPUR

ITA 209/PAT/2026Status: DisposedITAT Patna14 August 2026AY 2013-145 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the 2-day delay in filing the appeals before the CIT(Appeals). The tribunal set aside the CIT(Appeals)'s orders and remitted the matter back for a fresh hearing, emphasizing the principle of natural justice.

What were the facts?

The assessee's appeals before the CIT(Appeals) were time-barred by 2 days. The CIT(Appeals) dismissed the appeals without condoning the delay, citing lack of sufficient cause and evidence. The assessee contended that the delay was due to circumstances beyond their control, as they were unaware of the proceedings.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 249(3)

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 appeals bearing ITA Nos. 209/PAT/2026 & 210/PAT/2026 are directed at the instance of assessee against the orders of ld. Commissioner of Income Tax (Appeals), National 1 Anil Kumar Chourasia Faceless Appeal Centre (NFAC), Delhi, both dated 08.01.2026 passed for Assessment Years 2013-2014

The order continues below.

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