OM PRAKASH KUMAR,EAST CHAMPARAN vs. ITO WARD 1(3), MOTIHRI, MOTIHARI

ITA 307/PAT/2026Status: DisposedITAT Patna21 August 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, considering the reasons provided as sufficient cause. The ex-parte order of the CIT(A) was set aside, and the matter was restored to the Assessing Officer for de-novo assessment.

What were the facts?

The assessee filed an appeal with a delay of 67 days due to illness of family members and personal health issues. The CIT(A) had dismissed the assessee's appeal, which was ex-parte and did not decide all grounds on merits.

What were the issues?

Whether the delay in filing the appeal should be condoned, and whether the ex-parte order of the CIT(A) violated principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 69C,Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “DB” BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI GOPALAN GURUSAMY

For Appellant: Shri Om Prakash Kumar, AR
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 19.08.2026Pronounced: 21.08.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 18.12.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2018-19. 2. There is a delay of 67 days in filing the captioned Appeals. The Assessee filed an application along with affidavit for condonation of delay narrating the reasons which are reproduced as under: -

“1. That I am the Appellant in the present case and am fully conversant with the facts and circumstances of the case and competent to swear this affidavit. Om Prakash Kumar; A.Y: 2018-19

2.

That the present appeal has been filed bef

The order continues below.

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