AWADH BIHARI CHOUDHARY,SIWAN vs. INCOME TAX OFFICER, PATNA

ITA 317/PAT/2026Status: DisposedITAT Patna14 July 2026AY 2018-192 pages

AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) dismissed the appeal without going into the merits of the case. Therefore, the appeal was restored to the CIT(A) for decision on merits after giving the assessee an adequate opportunity to be heard.

What were the facts?

The assessee filed an appeal before the CIT(A) which was dismissed for non-compliance with notices. The assessee then filed an appeal before the ITAT with a delay of 7 days, which was condoned.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-compliance without deciding on merits. Whether the assessee should be given another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA

Per Pradip Kumar Choubey, Judicial Member:

This appeal filed by the assessee is directed against the order dated23.02.2026of the NFAC, Delhi (hereinafter referred to as “ld. CIT(A)”) passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”).

The Registry informed that there is delay in filing of the appeal by the assessee by 7 days and condonation petition for the said delay has been filed by the assessee. On perusal of the contents of the condonation petition, we find that the reas

The order continues below.

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