ANIL NAYAK ,PATNA vs. ITO WARD-4(1), PATNA

ITA 34/PAT/2026Status: DisposedITAT Patna27 July 2026AY 2019-204 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before it, citing reasonable cause and the principles laid down in Collector, Land Acquisition vs Mst. Katiji. The Tribunal then remitted the issue back to the AO for de novo consideration, granting the assessee three effective opportunities to present their case.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to an 8-month delay, as the CIT(A) did not condone the delay and decided the case on merits. The AO had made an ex-parte assessment after the assessee failed to respond to notices regarding escaped income from fixed deposit interest.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable, and if the ex-parte assessment order should be set aside for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

For Appellant: Shri Chirantan Bhattacharya, CA
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 02.07.2026Pronounced: 27.07.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 19.09.2025, DIN & order No. ITBA/NFAC/S/250/2025- 26/1080940293(1) challenging the order passed by the Ld. CIT(A) with a 2 Anil Nayak delay of 53 days. We noted from the order of Ld.CIT(A) that the assessee filed appeal with a delay of 8 months approximately before the Ld.CIT(A) against the order passed by the AO under Section 147 r.ws. 144 read wi

The order continues below.

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