PRAMOD KUMAR,LALGANG vs. ITO WARD 1(3) VAISHALI, HAJIPUR

ITA 310/PAT/2026Status: DisposedITAT Patna21 August 2026AY 2017-185 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the genuine medical reasons provided. The Tribunal found the CIT(A)'s order to be ex-parte and lacking in merits, thus restoring the issue for de-novo assessment.

What were the facts?

The assessee filed an appeal with a significant delay of 371 days, citing his wife's cancer treatment as the reason. The CIT(A) had dismissed the assessee's earlier appeal ex-parte.

What were the issues?

Whether the delay in filing the appeal is justifiable, and whether the ex-parte order of the CIT(A) was passed in violation of natural justice.

Which sections of the Income-tax Act were involved?

Section 250,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “SMC” BENCH

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

For Appellant: Shri Amar Kriti, 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 28.02.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. There is a delay of 371 days in filing the captioned Appeal. The Assessee filed an application along with affidavit for condonation of delay narrating the reasons which are reproduced as under: -

“1. That the present appeal is being filed against the order passed by the Learned Commissioner of Income Tax (Appeals) dated 28.02.2025. Pramod Kumar; A.Y: 2017-18 2. That there is a delay of 424 days in filing the present appeal before this Hon’ble Tribunal.

3.

That

The order continues below.

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