UPENDRA KUMAR PRASAD,BHABUA vs. ITO WARD (3)(4), SASARAM

ITA 411/PAT/2026Status: DisposedITAT Patna22 September 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, considering the liberal approach for sufficient cause. It further held that the CIT(A)'s order was ex-parte and restored the appeal to the CIT(A) for a fresh decision after providing a hearing opportunity.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay, citing reasons of mental health issues, reliance on a tax consultant, and lack of awareness of the CIT(A)'s ex-parte order. The CIT(A) had dismissed the assessee's appeal without providing an opportunity to be heard.

What were the issues?

Whether the delay in filing the appeal should be condoned, and whether an ex-parte order passed by the CIT(A) without providing a hearing opportunity is valid.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “DB” BENCH

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

For Appellant: Shri Ranjot Singh, 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 16.10.2025, 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 149 days in filing the captioned Appeal. The Assessee filed an application along with affidavit for condonation of delay narrating the reasons which are reproduced as under: -

“The Appellant was unaware of the rejection of appeal vide Order dated 16.10.2025, and even did not follow up the tax consultant as he was advised that the Assessment proceedings would be set aside on the basis of documents submitted before t

The order continues below.

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