KUMAR MADHUKAR ,CHAPRA vs. ITO, WARD-2(2), CHAPRA

ITA 83/PAT/2026Status: DisposedITAT Patna03 July 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, noting the assessee's illness as a sufficient cause. It was held that both the Assessing Officer's and CIT(A)'s orders were ex-parte and the CIT(A) had not decided all grounds on merits.

What were the facts?

The assessee filed an appeal with a delay of 42 days due to illness. The CIT(A) had dismissed the assessee's appeal, which was passed ex-parte. The assessee contended that the CIT(A) did not decide all grounds of appeal and violated principles of natural justice.

What were the issues?

Whether the delay in filing the appeal should be condoned due to sufficient cause, 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 Abhi Sarkar, 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 13.10.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. There is a delay of 42 days in filing the Appeal. The Assessee filed an application for condonation of delay narrating the reasons which are reproduced as under: -

1.

That the present appeal is being filed against the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, dated 13.10.2025 for the Assessment Year 2017-18. Kumar Madhukar; A.Y:

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →