KARUNA KUMARI,PATNA vs. NWR-C-(53)(1), DELHI

ITA 548/PAT/2025Status: DisposedITAT Patna11 June 2026AY 2023-245 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It restored the issue of the addition to the Assessing Officer for fresh adjudication, allowing the assessee to present all supporting documents and be heard.

What were the facts?

The assessee filed an appeal with a delay of 35 days, citing ill health of the counsel. The Assessing Officer made an addition of Rs. 13,89,112 due to a discrepancy between total receipts and declared gross profit, which the assessee failed to explain. The CIT(A) upheld this addition.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the assessee was provided with sufficient opportunity to explain the discrepancy in receipts before the addition was made.

Which sections of the Income-tax Act were involved?

Section 5,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

For Appellant: Shri Anjan Biswas, FCA
For Respondent: Shri Mingma Sherpa, Sr. DR
Hearing: 04.06.2026Pronounced: 11.06.2026

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 11.08.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2023-24. 2. There is a delay of 35 days in filing the present appeal. The assessee filed an application for condonation of delay contending that, due to ill health, the counsel for the assessee could not prepare and Karuna Kumari; A.Y: 2023-24 file the present appeal on time, consequently, a delay of 35 days occurred in filing the appeal and the reasons for delay was not intentional and was beyond the control of the assessee. Thus, sought for condonation

The order continues below.

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