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

ITA 203/PAT/2026Status: DisposedITAT Patna27 July 2026AY 2014-154 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.

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