TABREJ ALAM,G.T. ROAD NEAR ZAMA MASJID vs. ITO WARD W3(1), RANCHI, RANCHI

ITA 167/RAN/2026Status: DisposedITAT Ranchi02 July 2026AY 2016-173 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) in the interest of justice. Since no addition was made in the consequential quantum order, the penalty levied was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of over one year. In the quantum proceedings, the CIT(A) had restored the issue to the AO, who subsequently accepted the assessee's claim.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned. Whether penalty is sustainable when the consequential quantum addition is deleted.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri M. K. Choudhary, Advocate
For Respondent: Shri Sandipan Khan, Sr. DR
Hearing: 02.07.2026Pronounced: 02.07.2026

Per Bench: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no. NFAC/2015-16/10307302 dated 10.09.2025 for the assessment year 2016-17. 2. Shri M. K. Choudhary, Advocate represented on behalf of the assessee and Shri Sandipan Khan, Sr. DR represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal on account of delay of more than one year. It was further submitted that in the quantum matter, the ld. CIT(A) has restored the issue to the file of the Assessing Officer and in the set aside proceedings, the Assessing Officer has accepted the claim of the assess

The order continues below.

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