KUSUM KUMARI,PATNA vs. INCOME TAX OFFICER, DULIAJAN ASSAM

ITA 157/PAT/2026Status: DisposedITAT Patna21 July 2026AY 2014-156 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have provided an opportunity to furnish supporting documents for the delay. The Tribunal found sufficient cause for the delay and decided to set aside the CIT(A)'s order.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for being filed belatedly by 523 days. The assessee claimed the delay was due to delayed receipt of the assessment order and her husband's illness. The ITAT noted that the CIT(A) had not properly considered the reasons for delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and if the appeal should be adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 148,Section 68,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA ‘SMC’ BENCH AT KOLKATA

Before: SHRI YOGESH KUMAR US & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Additional/Joint Commissioner of Income Tax (Appeals), Panaji [hereinafter referred to as Ld. ‘Addl/JCIT(A)’] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2014- 15 dated 29.12.2025. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: "A) The learned AO has grossly erred in the addition made by hypothetically arriving at a conclusion that some immovable property belonging to the assessee has been sold at Rs. 17, 93,000/-. However there is no such asset in her name. On a query made by the assessee during the assessment proceedings a c

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.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →