MAHTAB QURAISHI,LOHARDAGA vs. ITO, WARD-2(1), RANCHI

ITA 10/RAN/2026Status: DisposedITAT Ranchi24 April 20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing appeals before both the ITAT and the CIT(A), citing sufficient cause and the principles of natural justice. The matters were restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee filed appeals before the ITAT after significant delays. The assessee also faced delays in filing appeals before the CIT(A), which were rejected on grounds of limitation.

What were the issues?

Whether the delays in filing appeals before the lower appellate authority and the Tribunal were sufficiently explained and should be condoned to allow for adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: S/SHRI GEORGE MATHAN & RATNESH NANDAN SAHAY

For Appellant: Shri B.K.Ishwar, Adv
For Respondent: Shri Ashish Kumar Deharia, ld CIT DR
Hearing: 24/04/2026Pronounced: 24/04/2026

Per Bench

These are appeals filed by the assessee against the separate orders of the ld CIT(A), NFAC, Delhi dated 27.01.2024 in Appeals Nos. NFAC/2014- 15/10267699, NFAC/2014-15/10267705 and NFAC/2016-17/10267833 for the assessment years 2015-16 & 2017-18 and dated 20.12.2023 in Appeal No. NFAC/2015-16/10269336 for the assessment year 2016-17 in the P a g e 1 | 5

ITA No. 6 to 7, 10 & 11/RAN/2026 Assessment Year 2015-16 & 2016-17, 2017-18

matter of assessment u/s.147/144 and penalty u/s.271(1)(c) of the act.

2.

Shri B.K.Ishwar, ld AR appeared for the assessee and Shri Ashish Kumar Deharia, ld CIT DR appear

The order continues below.

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