VIKASH KUMAR,WEST CHAMPARAN vs. ITO WARD-1(5), BETTIAH

ITA 5/PAT/2026Status: DisposedITAT Patna22 September 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 442 days, citing the liberal approach to condoning delays with sufficient cause as per Supreme Court judgments. The matter was remanded to the CIT(A) for a decision on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 442 days. The assessee claimed the delay was due to non-receipt of communication regarding the assessment order. The CIT(A) dismissed the appeal on delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and should be condoned. Whether the appeal should be decided on merits after condoning the delay.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

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 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 17.11.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) pertaining to the Assessment Year 2016. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 21.12.2023 by making certain additions. Aggrieved by the Assessment Order dated 21.12.2023, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 17.11.2025, dismissed the Appeal of the Vikash Kumar; A.Y: 2016 Assessee on delay in latches. As against the order of the Ld. CIT(A) date

The order continues below.

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