MOHAMMED MERAJ ALAM ,ARARIA vs. ITO WARD-3(1), PURNEA

ITA 31/PAT/2026Status: DisposedITAT Patna03 July 2026AY 2015-165 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the significant delay in filing the appeal before the CIT(A), subject to a cost payment. The matter was then remanded to the Assessing Officer for detailed deliberation and verification.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 910 days. The CIT(A) dismissed the appeal without condoning the delay. The assessee cited family difficulties, lack of knowledge of taxation, and unawareness of proceedings as reasons for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and should be condoned. The subsequent need for re-examination of the assessment by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144,Section 144B,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 Brajendra Kumar, AR
For Respondent: Shri Ravi Kant, Sr. DR
Hearing: 02.07.2026Pronounced: 03.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 24.10.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2015-16. 2. There is a delay of 21 days in filing the Appeal, and the Assessee has filed an application along with affidavit for condonation of delay. Considering the reasons stated therein, the delay of 21 days in filing the present appeal is hereby condoned. Mohammed Meraj Alam; A.Y: 2015-16

3.

Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) r.w.s 144 r.w.s. 144B of the Act on 07.01.2022 by making certain additions. A

The order continues below.

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