NAMITA KUMARI,BHAGALPUR vs. INCOME TAX OFFICER WARD 1(1), BHAGALPUR

ITA 30/PAT/2026Status: DisposedITAT Patna22 September 2026AY 2018-20193 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the 23-day delay in filing the first appeal before the CIT(A), set aside the CIT(A)'s order, and remanded the matter back to the CIT(A) for a decision on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) which was dismissed due to a 23-day delay. The assessee claimed the delay was due to medical reasons and bed rest. The ITAT heard the appeal against the CIT(A)'s dismissal order.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal on delay without condoning it, despite the assessee providing a sufficient cause for the delay.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “SMC” BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri K. Sunthaliya, AR
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 16.09.2026Pronounced: 22.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 19.12.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2018-19. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s. 144 of the Act on 19.03.2023 by making certain additions. Aggrieved by the Assessment Order dated 19.03.2023, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 19.12.2025, dismissed the Appeal of the Assessee on Namita Kumari; A.Y: 2018-19 delay in latches. As against the orde

The order continues below.

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