SIYARAM SAW,PATNA vs. ITO WARD 3(1), GAYA

ITA 43/PAT/2026Status: DisposedITAT Patna21 July 2026AY 2023-245 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before the CIT(A) and remitted the issue back to the CIT(A) for a fresh decision on merits. The assessee was directed to provide substantiating documents and avoid seeking unnecessary adjournments.

What were the facts?

The assessee filed an appeal before the CIT(A) beyond the prescribed time limit due to a medical issue. The CIT(A) dismissed the appeal without considering its merits, refusing to condone the delay. The assessee's case involved a large addition to income based on unexplained credits in a bank account related to a Customer Service Point (CSP) business.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether the addition made by the Assessing Officer on account of unexplained credits is justified.

Which sections of the Income-tax Act were involved?

Section 249(3),Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

For Appellant: Shri Rahul Prag, CA
For Respondent: Shri Bharat Bhusan Garg, CIT-DR
Hearing: 02.07.2026Pronounced: 21.07.2026

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 28.11.2025, DIN & order No. ITBA/NFAC/S/250/2025- 26/1083123321(1) for not condoning the delay for filing appeal before

2 Siyaram Saw the Ld. CIT(A) as per section 249(3) of the Act and he dismissed the appeal of the assessee without going into merits of the case on the following grounds:

“1. For that the grounds of appeal hereto are without prejudice to each

2.

For th

The order continues below.

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