VIBHA DEVI,PATHRA ENGLISH, ORHANPUR, MUFFASIL, NAWADA vs. INCOME TAX OFFICER, WARD 2(1), PATNA, LOK NAYAK BHAWAN, DAK BUNGLOW ROAD, PATNA

ITA 289/PAT/2026Status: DisposedITAT Patna03 July 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, citing the need for substantial justice. The Tribunal found that the CIT(A) had passed ex-parte orders without providing an opportunity of being heard to the assessee and without deciding all grounds of appeal on merits.

What were the facts?

The assessee filed appeals before the ITAT after a significant delay. The assessee claimed the delay was due to not noticing the dismissal order on the departmental portal. The Assessing Officer had made additions under Section 147 for the assessment years.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the CIT(A) order passed ex-parte without hearing the assessee is valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUAMR U.S.

For Appellant: Shri Anup Kumar, AR
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 01.07.2026Pronounced: 03.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

These Appeals are filed by the Assessee against the orders of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 11.12.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Years 2016-17 & 2019-20 respectively.

2.

There is a delay of 61 days in filing the captioned Appeals. The Assessee filed an application for condonation of delay narrating the reasons which are reproduced as under:-

“The appellate order is deemed to have been served on 11-12-2025, itself on the day of passing of the order as the order was passed online. The limitation for filing the appeal before this Hon'ble

The order continues below.

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