MEGA INFRA SOLUTIONS AND SERVICES PRIVATE LIMITED,PATNA, BIHAR vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

ITA 592/PAT/2025Status: DisposedITAT Patna04 June 2026AY 2017-20184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the significant delay in filing the appeal before the CIT(A). The matter was remanded back to the CIT(A) to decide the appeal on its merits after hearing the assessee.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 770 days. The assessee claimed the delay was due to an inability to access the assessment order because of a forgotten email password.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and should be condoned. The primary issue was the CIT(A)'s dismissal of the appeal solely on grounds of delay.

Which sections of the Income-tax Act were involved?

Section 69A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

For Appellant: Shri Tripurari Kumar, CA
For Respondent: Shri Mingma Sherpa, Sr. DR
Hearing: 01.06.2026Pronounced: 04.06.2026

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 28.10.2025passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2017-18. 2. Brief facts of the case are that, an assessment order came to be passed on 16.12.2019,by makingan addition Rs.12,00,000/- u/s 69A of the Act.Aggrieved by the assessment order, assessee preferred an Mega Infra Solutions and Services Private Limited; A.Y: 2017-18 appeal before the Ld. CIT(A). The Ld. CIT(A), vide order dated 28.10.2025 dismissed the appeal of the assessee on delay in

The order continues below.

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