LAL BABU PRASAD,PURNEA vs. ITO WARD 3 , PURNIA

ITA 128/PAT/2026Status: DisposedITAT Patna11 June 2026AY 2015-164 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the 4-day delay in filing the appeal before the CIT(A), considering it a minor delay. The Tribunal set aside the CIT(A)'s order and restored the matter 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 4 days. The CIT(A) dismissed the appeal on grounds of delay without condoning it. The assessee argued that the delay was due to their legal advisor being out of station.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the ground of a 4-day delay without considering the merits. Whether a liberal approach should be adopted for condoning minor delays in filing appeals.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

For Appellant: Shri Ravi Sah, AR
For Respondent: Shri K L Kanak, CIR(DR)
Hearing: 03.06.2026Pronounced: 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 23.09.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2015-16. 2. Brief facts of the case are that an assessment order came to be passed on 13.12.2023 u/s 147 r.w.s. 144 r.w.s. 144B of the Act by making certain additions.

As against the assessment order Lal Babu Prasad; A.Y: 2015-16 dated 13.12.2023, assessee preferred an appeal before the Ld. CIT(A).

However, the Ld. CIT(A), vide order dated 23.09.2025, dismissed the appeal filed by the assessee on the ground of delay in latches.

Aggrieved by the order of the

The order continues below.

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