AWADH KISHOR SINGH,MUZAFFARPUR, BIHAR vs. PTN-W-27-1, PATNA

ITA 449/PAT/2026Status: DisposedITAT Patna21 August 2026AY 2013-147 pages
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What did the Tribunal hold?

The ITAT condoned the delay in filing appeals before it and before the CIT(A), citing the liberal approach towards condonation of delay with sufficient cause. However, due to non-compliance before the Assessing Officer, the matter was remanded for fresh adjudication.

What were the facts?

The assessee filed appeals before the ITAT with a delay of 104 days, citing illiteracy and lack of knowledge of the order. The appeals before the CIT(A) had a delay of 1084 and 1091 days, with the assessee claiming non-service of assessment orders and issues with counsel communication after filing writ petitions.

What were the issues?

Whether the delay in filing appeals before the CIT(A) was sufficiently explained and should be condoned, and whether the matter should be remanded to the Assessing Officer for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250,Section 226(3)

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri D.V. Pathy, AR
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 19.08.2026Pronounced: 21.08.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

These two Appealsare filed by the Assessee against the orders of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 02.12.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Years 2013-14 & 2014-15. 2. There is a delay of 104 days in filing the captioned Appeal. The Assessee filed an application along with affidavit for condonation of delay contending that the Assessee is an illiterate and does not understand intricacies and complexities of Income Tax Law and the ITA Nos.449 & 450/Pat/2026 Awadh Kishor Singh; A.Ys: 2013-14 & 2014-15 delay causing filing the Appeal due to illiterac

The order continues below.

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