MANOJ KUMAR,RAGHOPUR vs. ITO WARD 1(3) VAISHALI, HAJIPUR

Q: Which sections of the Income-tax Act were involved?

Section 250, Section 144, Section 143(3A), Section 143(3B)

ITA 308/PAT/2026Status: DisposedITAT Patna21 August 2026AY 2018-194 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the significant delay in filing the appeal before the CIT(A), subject to a deposit to the PMNRF. The matter was then remanded to the Assessing Officer for a fresh decision on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 1372 days. The CIT(A) dismissed the appeal without condoning the delay. The assessee argued that the delay was due to family emergencies and consultant negligence, seeking a liberal approach for condonation.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained to warrant condonation, and if so, what should be the consequential action.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 143(3A),Section 143(3B)

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: CA Shiv Pujan Chaudhary, AR

For Respondent: Shri Bharat Bhusan Garg, CIT, 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 10.03.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2018-19. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 144 r.w.s. 143(3A) & 143(3B) of the Act on 15.04.2021 by making certain additions. Aggrieved by the Assessment Order dated 15.04.2021, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 10.03.2026, dismissed the Appeal of the Manoj Kumar; A.Y: 2018-19 Assessee.As against the order of the Ld. CIT(A) dated 10.03.

The order continues below.

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