KAMAL KISHOR SINGH ,PATNA vs. ITO WARD 6(1), PATNA , PATNA

ITA 120/PAT/2026Status: DisposedITAT Patna04 June 2026AY 2016-1710 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, finding that the assessee had a reasonable cause. The appeal was then taken up for adjudication.

What were the facts?

The assessee filed an appeal before the ITAT which was delayed by 85 days. The assessee provided reasons for the delay, which the Tribunal found to be reasonable.

What were the issues?

Whether the delay in filing the appeal should be condoned due to reasonable cause. The appeal also concerns the confirmation of assessment orders and additions made by the AO and NFAC.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 147,Section 251(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

For Appellant: Shri Manish Rastogi, Advocate
For Respondent: Shri Mingma Sherpa, Sr. DR
Hearing: 26.05.2026Pronounced: 04.06.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 25.09.2025, DIN & order No.

2 Kamal Kishor Singh ITBA/NFAC/S/250/2025-26/10811666200(1) on the following grounds of appeal: -

“1. For that the National Faceless Appeal Centre (NFAC), Delhi, ['the NFAC] erred on facts and in law in dismissing the appeal filed by the assessee, vide order passed under section 250 of the Income Tax Act, 1961, (the Act'), dated 25-09-2

The order continues below.

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