RAJAN KUMAR PANDEY,JAMSHEDPUR vs. ITO WARD 1(1), JAMSHEDPUR

ITA 100/RAN/2026Status: DisposedITAT Ranchi10 August 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, citing Supreme Court judgments that emphasize liberal construction of 'sufficient cause' to advance substantial justice. The CIT(A)'s order was set aside, and the matter was remitted for fresh adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 309 days. The assessee sought to remit the appeal back to the CIT(A) with a plausible explanation for the delay, which was not considered.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and if the appeal should be admitted on merits. The consequential issue of penalty was also to be considered afresh.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Akshay Ringasia, AR
For Respondent: Shri Sandipan Khan, Sr. DR
Hearing: 23.07.2026Pronounced: 10.08.2026

PER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER:

These two appeals filed by the assessee are directed against the orders dated 15.01.2026 of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “ld. CIT(A)”) passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment years (A.Y.) 2017–18. ITA No.100/Ran/2026 (A.Y. 2017-18):

2.

The brief facts of the case are that the assessee is one of the partners of Gangotri Promoters and Developers. The assessee has filed his return of income for A.Y. 2017-18 at Rs.4,96,950/-. The Assessing Officer (In short, ‘the AO’) determined the assessed inc

The order continues below.

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