SARIKA FUEL,SARAN vs. COMMISSIONER OF INCOME TAX(APPEAL), PATNA

ITA 242/PAT/2026Status: DisposedITAT Patna14 August 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the 4-day delay in filing the appeal. It held that the assessee should be given one more opportunity to present evidence to ensure natural justice.

What were the facts?

The assessee's appeal before the ITAT was delayed by 4 days due to unavoidable circumstances. The assessee argued that the CIT(A) dismissed the appeal ex-parte without considering the merits, while the Revenue contended the assessee failed to provide supporting documents.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without considering the merits, and whether the assessee should be granted a further opportunity to present evidence.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, SMC, 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. Addl./Joint Commissioner of Income Tax (Appeals)-2, Vadodara dated 27.01.2026 passed for Assessment Year 2017-2018. 1 Sarika Fuel

2.

The appeal is time barred by 4 days in filing the appeal by the assessee before the ITAT. However, Shri Anil Kumar Singh, partner of M/s. Sarika Fuel filed an aff

The order continues below.

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