AJAY KUMAR SINGH ,MUZAFFARPUR vs. ITO WARD 1 (1), MUZAFFARPUR

ITA 554/PAT/2025Status: DisposedITAT Patna31 August 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeals, finding that the assessee was prevented from filing on time. The Tribunal set aside the CIT(Appeals) orders and remitted the matter back for a fresh hearing to ensure natural justice.

What were the facts?

The assessee's appeals before the CIT(Appeals) were dismissed due to a significant delay in filing, with no sufficient cause provided. The CIT(Appeals) did not condone the delay and dismissed the appeals without considering the merits.

What were the issues?

Whether the delay in filing appeals before the CIT(Appeals) was justifiable and whether the CIT(Appeals) erred in dismissing the appeals without considering the merits.

Which sections of the Income-tax Act were involved?

Section 249(2),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, DB, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Rajesh Kumar

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeals bearing ITA Nos. 553/PAT/2025 and 554/PAT/2025 are directed at the instance of assessee against the orders of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 28th October, 2025

ITA Nos. 553 & 554/PAT/2025(A.Y. 2017-18) Ajay Kumar Singh and 21st October, 2025 respectively passed for Assessmen

The order continues below.

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