SANGITA KUMARI ,GANDHINAGAR vs. ITO WARD 6(2), PATNA

ITA 48/PAT/2026Status: DisposedITAT Patna27 July 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the order of the CIT(A) and remanded the matter back. The assessee was given liberty to file an application for condonation of delay, and the CIT(A) was directed to decide it in accordance with law.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 342 days. The CIT(A) dismissed the appeal on grounds of delay and latches without considering any condonation application. The assessee then filed an appeal before the ITAT.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on delay without considering a condonation application. The primary issue was the procedural aspect of delay in filing the first appeal.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “SMC” 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: 22.07.2026Pronounced: 27.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeal) (‘Ld. CIT(A)’ for short) dated 13.11.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2016-17. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 144 r.w.s. 147 of the Act on 04.12.2019 by making certain addition. Aggrieved by the Assessment Order dated 04.12.2019, Assessee filed an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Sangita Kumari; A.Y: 2016-17 Order dated 13.11.2025, dismissed the Appeal of the Assessee on delay in latches. As agains

The order continues below.

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