BIPIN KUMAR,BHAGALPUR vs. ACIT, CC-3, PATNA

ITA 202/PAT/2026Status: DisposedITAT Patna27 July 2026AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, considering the assessee's period of judicial custody as a sufficient cause. The matter was remanded to the CIT(A) for a fresh decision on merits.

What were the facts?

The assessee filed appeals with a significant delay, citing judicial custody as the reason. The Assessing Officer and CIT(A) had passed ex-parte orders without deciding all grounds of appeal.

What were the issues?

Whether the delay in filing the appeals should be condoned due to judicial custody, and whether the ex-parte orders passed by lower authorities violated principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “DB” BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

For Appellant: Shri Sudipta Sannigrahi, AR
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 23.07.2026Pronounced: 27.07.2026

PER BENCH: The above captioned Appeals are filed by the Assessee against the orders of the Commissioner of Income Tax (Appeal) (‘Ld. CIT(A)’ for short) dated 25.10.2024, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Years 2012-13, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 respectively, wherein the Ld. CIT(A) discussed the first Appeal filed by the Assessee.

ITA Nos. 202/PAT/2026, 203/PAT/2026, 204/PAT/2026, 205/PAT/2026, 206/PAT/2026 & 207/PAT/2026 Bipin Kumar; A.Ys: 2012-13, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 2

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.

Recent GST High Court judgments

Search GST case law →