CHANDRASHEKHAR SINGH L/H OF LATE KANCHAN DEVI,PATNA vs. ITO WARD-4(1), PATNA

ITA 32/PAT/2026Status: DisposedITAT Patna03 July 2026AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay of 172 days in filing the appeal before the CIT(A), considering the assessee was a senior citizen and subsequently passed away. The tribunal decided to remand the matter back to the Assessing Officer for a de-novo assessment.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 172 days, citing age-related sickness as the reason. The CIT(A) dismissed the appeal without condoning the delay. The assessee's legal heir then filed an appeal before the ITAT.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and should be condoned. The appropriateness of a de-novo assessment after condoning the delay.

Which sections of the Income-tax Act were involved?

Section 147,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 Sunil Kumar Sinha, AR
For Respondent: Shri Ravi Kant Chowdhary, 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 06.11.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2015-16. 2. Brief facts of the case are that, an Assessment Order came to be passed against the Late Kanchan Devi u/s 147 r.w.s. 144B of the Act on 12.03.2024 by making certain additions. Aggrieved by the Assessment Order dated 12.03.2024, Assessee filed an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 06.11.2025, dismissed Chandrashekhar Singh L/H of Late Kanchan Devi; A.Y: 2015-16

the Appeal of the Assessee. As agains

The order continues below.

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