ADARASH KUMAR SINGH,BANKA vs. ITO WARD-1(1), BHAGALPUR

ITA 82/PAT/2026Status: DisposedITAT Patna03 July 2026AY 2023-244 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal directed the assessee to file an application for condonation of delay before the CIT(A). The CIT(A) was instructed to consider this application liberally and decide the appeal on its merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 165 days in filing. The assessee argued for condonation of delay, while the revenue contended that no application for condonation was filed.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the ground of delay without considering a condonation application. The interpretation of 'sufficient cause' for condoning delay in filing appeals.

Which sections of the Income-tax Act were involved?

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 Ravi Sah, CA
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 27.01.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2023-24. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) r.w.s 144B of the Act on 25.03.2025 by making certain additions. Aggrieved by the Assessment Order dated 25.03.2025, Assessee filed an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 27.01.2026, dismissed the Appeal of the Adarsh Kumar Singh; A.Y: 2023-24 Assessee on delay in latches. As against the order of the Ld. CIT(A) dated 27.01.2026, Assessee filed the

The order continues below.

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