NILIMA GHOSH,WEST BENGAL vs. ITO, WARD-2(1), JAMSHEDPUR

ITA 81/RAN/2026Status: DisposedITAT Ranchi24 April 20263 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) in the interest of substantial justice. The issues were restored to the file of the Assessing Officer for fresh adjudication after providing the assessee an adequate opportunity of being heard.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 149 days. The CIT(A) dismissed the appeal without condoning the delay and without considering the merits of the case. The assessment order was passed under Section 147 r.w.s. 144 r.w.s. 144B.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal solely on the ground of delay without condoning it and adjudicating on merits. Whether the assessee should be granted an opportunity to present evidence before the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Shivam Yadav, AR
For Respondent: Shri Kailash V. Gautam, Sr.DR
Hearing: 24/04/2026Pronounced: 24/04/2026

PER: BENCH

1.

This is the appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2017-18/10272994 dated 28/08/2025 for the A.Y. 2018-19. 2. Shri Shivam Yadav, ld. A.R. is represented on behalf of the assessee and Shri Kailash V. Gautam, ld. Sr.DR is represented on behalf of the revenue.

3.

At the time of hearing before us, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee without condoning the delay of 149 days in filing appeal before the ld. CIT(A). It was the submission that the Assessing Officer has passed assessment order under Section 147 r.w.s. 144 r.w.s. 14

The order continues below.

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