NAVEEN KUMAR SINGH,GAYA BIHAR vs. ITO GAYA , GAYA

ITA 316/PAT/2026Status: DisposedITAT Patna14 July 2026AY 2023-2417 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and restored the issue of disallowance to the Assessing Officer for fresh adjudication. The assessee is directed to produce vouchers exceeding ₹25,000/- for verification.

What were the facts?

The assessee's appeal was delayed by 7 days. The Assessing Officer disallowed 10% of certain expenses due to lack of verifiable bills and vouchers. The CIT(A) reduced this disallowance to 6%.

What were the issues?

Whether ad-hoc disallowance of business expenses is justified without proper substantiation of vouchers and bills. Whether the CIT(A) properly appreciated the facts and evidence presented.

Which sections of the Income-tax Act were involved?

Section 37,Section 142(1),Section 250

AI-generated summary — verify with the full judgment below

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

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2023-24 dated 05.02.2026. 1.1 The Registry has informed that the appeal is barred by limitation by 7 days. The assessee has filed an unsigned petition in the name of Shri Naveen Kumar Singh for condonation of delay explaining the reasons that the order u/s 250 of the Act was passed on 05.02.2026, but the assessee visited the portal only on 26.02.2026 or 27.02.2026 to check for notices, after which it took

The order continues below.

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