KRISHNA KUMAR SINGH,AURANGABAD vs. ITO WARD 3(3), AURANGABAD

ITA 85/PAT/2026Status: DisposedITAT Patna03 July 2026AY 2017-185 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay, citing the principle of substantial justice over technicalities. It noted that both the Assessing Officer and CIT(A) orders were ex-parte and the CIT(A) did not decide all grounds on merit, thus restoring the issue for de-novo assessment.

What were the facts?

The assessee filed an appeal with a significant delay of 548 days, citing illness and lack of proper communication regarding the impugned order. The Revenue sought dismissal due to the delay.

What were the issues?

Whether the delay in filing the appeal should be condoned due to sufficient cause, and whether ex-parte orders passed by lower authorities warrant a de-novo assessment.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 147

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 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 13.06.2024 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 548 days in filing the Appeal. The Assessee filed an application for condonation of delay narrating the reasons which are reproduced as under: -

2.

That during the relevant period, the Appellant was suffering from illness requiring medical attention and rest due to which he was unable to attend this matter including consultation with Advocate and timely initiation of appellate proceedings. Krishna Kumar Si

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.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →