SHOBHA KUMARI,SUPAUL vs. ITO WARD 3(4), SAHARSA

ITA 453/PAT/2026Status: DisposedITAT Patna21 August 2026AY 2018-195 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing the liberal approach required for sufficient cause. The Tribunal found the CIT(A)'s order to be ex-parte and not decided on merits, thus restoring the issue to the Assessing Officer for de-novo assessment.

What were the facts?

The assessee filed an appeal with a significant delay, citing reasons such as illness, the death of her previous advocate, and remoteness of her village. The CIT(A) had dismissed the assessee's appeal. The ITAT had to decide whether to condone the delay.

What were the issues?

Whether the delay in filing the appeal should be condoned, and if the ex-parte order of the CIT(A) requires further examination by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B

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 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 30.11.2025, 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 135 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: -

“1.1 Before I proceed, I want to submit that, I an old man and suffering from many illnesses including a liver infection and I am not able to travel much. Shobha Kumari; A.Y: 2018-19

1.

2 All the notices and orders were delivered to the email id re

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →