SUMANT KUMAR,MUZAFFARPUR vs. ASSESSMEN UNIT, MUZAFFARPUR

ITA 247/PAT/2026Status: DisposedITAT Patna14 August 2026AY 2019-205 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the assessee's illness. It held that the CIT(A) had dismissed the appeal ex-parte without examining the merits and that the assessee was unable to file some evidence.

What were the facts?

The assessee's appeal before the ITAT was delayed by 128 days due to serious illness. The CIT(A) had dismissed the assessee's appeal ex-parte without considering the merits, citing non-compliance and lack of supporting documents.

What were the issues?

Whether the delay in filing the appeal should be condoned due to illness, and whether the CIT(A) erred in dismissing the appeal ex-parte without considering the merits.

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. Commissioner of Income Tax (Appeals),

1 Sumant Kumar National Faceless Appeal Centre (NFAC), Delhi dated 10.09.2025 passed for Assessment Year 2019-2020. 2. The appeal is time barred by 128 days in filing the appeal by the assessee before the ITAT. However, Shri Sum

The order continues below.

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