BINOD KUMAR SINGH,BUXAR vs. CIT(A), BUXAR

ITA 243/PAT/2026Status: DisposedITAT Patna27 August 2026AY 2022-234 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay of 130 days, citing the principle of natural justice and the assessee's claim of ignorance of the assessment order. The matter was remitted back to the CIT(Appeals) for a fresh hearing.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed due to a delay of 130 days without condonation, as the assessee failed to provide sufficient documentary evidence for the delay. The assessee claimed ignorance of the assessment order leading to the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(Appeals) was sufficiently explained and whether the CIT(Appeals) erred in dismissing the appeal on technical grounds without considering the merits.

Which sections of the Income-tax Act were involved?

Section 249(3)

AI-generated summary — verify with the full judgment below

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

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Laxmi Prasad Sahu

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 13.03.2026 passed for Assessment Year 2022-2023. 1 Binod Kumar Singh

2.

The appeal is time barred by 130 days in filing the appeal by the assessee before the ld. CIT(Appeals). The appellant has not supported reason for delay gi

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 249(3)

All 1,376 judgments and leading authorities on Section 249(3) →

Recent GST High Court judgments

Search GST case law →