PARAMDEEP SINGH,JAMSHEDPUR vs. ITO WARD 2(1), JAMSHEDPUR

ITA 270/RAN/2026Status: DisposedITAT Ranchi29 July 2026AY 2018-194 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), citing the principles of natural justice and the need for a liberal approach in such matters. The case was restored to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 961 days, attributing it to the serious illness of his sister. The CIT(A) dismissed the appeal in limine without condoning the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned on the grounds of the assessee's sister's serious illness, and if the appeal should be decided on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: S/SHRI GEORGE MATHAN & RATNESH NANDAN SAHAY

For Appellant: Shri Akshay Ringasia, Adv
For Respondent: Shri Sandipan Khan, Sr. DR
Hearing: 29/07/2026Pronounced: 29/07/2026

Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 26.3.2026 in Appeal No.NFAC/2017-18/10535806 for the assessment year 2018-19. 2. Shri Akshay Ringasia, ld AR appeared for the assessee and Shri Sandipan Khan, Sr DR appeared for the revenue.

P a g e 1 | 4 Assessment Year: 2018-19

3.

Ld AR of the assessee submitted that the appeal was filed before the ld CIT(A) with a delay of 961 days. It was the submission of ld AR that the delay was attributed due to the serious illness of the assessee’s sister. For this proposition, ld AR has filed an affidavit stating that the delay was occurred due to prolonged illness of the assessee’s si

The order continues below.

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