ANJANI KUMAR SRIVASTVA,GHAZIABAD vs. ITO WARD 1(5), BETTIAH, BETTIAH

ITA 292/PAT/2026Status: DisposedITAT Patna03 July 2026AY 2016-175 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, considering the assessee's age and circumstances. It was held that both the Assessing Officer's and CIT(A)'s orders were ex-parte and that the CIT(A) had not decided all grounds of appeal on merits.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay of 366 days, citing reasons of old age, reliance on a tax consultant, and his son's absence. The assessee also argued that the orders of the Assessing Officer and CIT(A) were ex-parte and passed in violation of natural justice.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the ex-parte orders passed by the lower authorities violated principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 144,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 Nitin Kumar Rai, AR
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 01.07.2026Pronounced: 03.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeal)[“the Ld. CIT(A)”, for short], dated 14.02.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2016-17. 2. There is a delay of 366 days in filing the Appeal. The Assessee filed an application for condonation of delay narrating the reasons which are reproduced as under:-

That the delay in filing the appeal is neither intentional nor deliberate but has occurred due to circumstances beyond the control of the Appellant. Anjani Kumar Srivastva; A.Y.: 2016-17 That the Appellant is a senio

The order continues below.

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