SATYENDRA KUMAR MEHTA,AURANGABAD vs. ITO WARD 3(1),GAYA, GAYA

ITA 318/PAT/2026Status: DisposedITAT Patna14 July 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It restored the appeal to the file of the CIT(A) with a direction to decide the case on merits after giving the assessee an adequate opportunity to be heard.

What were the facts?

The assessee filed an appeal before the ITAT after the CIT(A) dismissed their appeal for non-compliance with notices. The assessee also sought condonation for a 7-day delay in filing the appeal.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without considering the merits, and 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 dated06.02.2026of 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”).

2.

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 reaso

The order continues below.

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