BASANT KUMAR GUPTA,DISTRICT SUPAUL, BIHAR vs. ITO WARD 3(4), SAHARSA, SAHARSA BIHAR

ITA 277/PAT/2026Status: DisposedITAT Patna29 June 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 166 days in filing the first appeal before the CIT(A). Since the assessment order was passed under Section 144, the matter was remanded to the Assessing Officer for a de-novo assessment.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 166 days, citing health issues. The CIT(A) dismissed the appeal on delay and also decided the merits, which the assessee contested.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and whether the CIT(A) erred in deciding the appeal on merits without condoning the delay.

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

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

For Appellant: Shri Raushan Kumar, AR
For Respondent: Shri Ravi Kant, Sr. DR
Hearing: 24.06.2026Pronounced: 29.06.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 23.03.2026passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2020-21. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s144 of the Act on 09.01.2025 by making certain additions. Aggrieved by the Assessment Order dated 09.01.2025, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 23.03.2026, dismissed the Appeal filed by the Assessee. Basant Kumar Gupta; A.Y: 2020-21 As against the order of the Ld. CIT(A) dated 23.03.2026, Assessee filed the p

The order continues below.

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