HARI OM VERMA,BHAGALPUR vs. ACIT, CENTRAL CIRCLE-3 PATNA , PATNA

ITA 557/PAT/2025Status: DisposedITAT Patna27 August 2026AY 2022-237 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. It held that the CIT(A) should have decided the appeal on merits and remitted the matter back to the CIT(A) to decide afresh, ensuring the principle of natural justice.

What were the facts?

The assessee's appeals were filed with a delay of 17 days. The Assessing Officer made additions for unexplained cash credits and outstanding sundry creditors, which the CIT(A) dismissed ex-parte for non-prosecution.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte for non-prosecution without considering the merits of the case, and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 139(4),Section 132,Section 143(2),Section 142(1),Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, DB, KOLKATA

Heard together (2 matters)

ITA No. 557/PAT/2025
I.T.A. No. 558/PAT/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeals bearing ITA Nos. 557/PAT/2025 & 558/PAT/2025 are directed at the instance of assessee against the orders of Id. Commissioner of Income Tax (Appeals), Patna-3, both

1 Hari Om Verma dated 18.08.2025 passed for the Assessment Year

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 139(4)

All 902 judgments and leading authorities on Section 139(4) →

Recent GST High Court judgments

Search GST case law →