SAFIKUL ALAM,SAHIBGANJ vs. ITO WARD 3(5), SAHIBGANJ

ITA 71/RAN/2026Status: DisposedITAT Ranchi09 June 2026AY 2018-20196 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), citing the need to advance substantial justice and referencing Supreme Court judgments on liberal interpretation of 'sufficient cause'. The CIT(A) was directed to decide the appeal on its merits.

What were the facts?

The assessee, a non-filer, was assessed ex-parte by the AO for AY 2018-19 after detecting significant cash deposits and withdrawals. The assessee's appeal before the CIT(A) was dismissed due to a 328-day delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficient to dismiss the appeal without considering the merits, and if the CIT(A) erred in not condoning the delay.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69A

AI-generated summary — verify with the full judgment below

Before: Shri Pradip Kumr Choubey & Shri Ratnesh Nandan Sahay

Per Pradip Kumar Choubey, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 08.12.2025 of the Office of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 147r.w.s.144 of the Income Tax Act (hereinafter referred to as the ‘Act’). Assessment Year- 2018-19

2.

The brief facts of the case of the assessee is that the assessee was non-filer of the Income Tax return. On the information available, AO found that the assessee made cash deposits in

The order continues below.

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