RAMNISH JAIDEVA,PATNA vs. DCIT/ACIT, CIRCLE 5, PATNA

ITA 505/PAT/2026Status: DisposedITAT Patna22 September 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing the need for substantial justice and relying on Supreme Court precedents. They also noted that the CIT(A)'s order was ex-parte and did not decide all grounds of appeal on merits.

What were the facts?

The assessee filed an appeal with a significant delay of 317 days, attributing it to the prolonged illness and subsequent demise of their Chartered Accountant. The CIT(A) had dismissed the assessee's appeal ex-parte.

What were the issues?

Whether the delay in filing the appeal should be condoned due to the death of the assessee's CA, and whether the ex-parte order of the CIT(A) warrants a de-novo assessment.

Which sections of the Income-tax Act were involved?

Section 250,Section 144

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 Abhi Sarkar, 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 03.06.2025, 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 317 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: -

“1. That I am the Appellant in the accompanying appeal before the Hon’ble Income Tax Appellant Tribunal and am fully conversant with the facts of the case. I am competent to swear this affidavit.

2.

That the accompanying Petition for Condona

The order continues below.

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