NIRAJ KUMAR SINGH,NAYA BAZAR SAHARSA vs. INCOME TAX OFFICER WAED 3.4 SAHARSA, GAUTAM NAGAR SAHARSA

ITA 1/PAT/2026Status: DisposedITAT Patna15 June 2026AY 2015-168 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), noting that the assessee's reasons for the delay were reasonable. The matter was then remitted back to the CIT(A) for fresh consideration.

What were the facts?

The assessee purchased an immovable property for Rs. 12,12,000, but the source of funds remained unexplained. The Assessing Officer (AO) made an addition of this amount to the assessee's income. The assessee's appeal before the CIT(A) was dismissed due to a delay in filing.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the addition made by the AO on account of unexplained investment in property is justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PATNA

For Appellant: Shri Santosh Dutta, Adv
For Respondent: Shri Mingma Sherpa, Sr. DR
Hearing: 04.06.2026Pronounced: 16.06.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 30.10.2025, DIN & order No. ITBA/NFAC/S/250/2025- 26/1082153548(1) as per the grounds of appeal.

2 Niraj Kumar Singh

2.

At the outset of hearing, we noted that the appeal filed by the assessee is delayed by 3 days. In this regard, the assessee has filed a condonation petition explaining the reason for not filing appeal with

The order continues below.

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