UDAY KU MANDAL,MAHESHPUR, JHARKHAND vs. ITO WARD 3(4), GIRIDIH, GIRIDIH, JHARKHAND

ITA 114/RAN/2026Status: DisposedITAT Ranchi10 August 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before the CIT(A) by applying the principle of 'sufficient cause' liberally to advance substantial justice. The CIT(A)'s order was set aside, and the appeal was remitted back for fresh consideration on merits.

What were the facts?

The assessee failed to file his return of income for AY 2018-19. The Assessing Officer made additions for unexplained income and expenditure. The assessee's appeal before the CIT(A) was dismissed due to a delay of 394 days.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained, and if the CIT(A) erred in dismissing the appeal solely on grounds of delay without considering the merits.

Which sections of the Income-tax Act were involved?

Section 148,Section 142(1),Section 147,Section 144,Section 144B,Section 69A,Section 69C,Section 271AAC,Section 250,Section 5

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 Kumarjit Das, Advocate
For Respondent: Shri Sandipan Khan, Sr. DR
Hearing: 21.07.2026Pronounced: 10.08.2026

PER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 29.01.2026 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 year (A.Y.) 2017–18. 2. The brief facts of the case are that the assessee had not filed his return of income for A.Y.2018-19. During the F.Y.2017-18, the assessee has deposited cash in his bank account amounting to Rs.4,000/- made cash withdrawals of Rs.1,12,13,566/- from his bank account. The case was reopened and notice u/s 148 of the Act was iss

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →