EKTA MANCH,PATNA vs. ITO EXEMPTION WARD 1, PATNA , PATNA

ITA 12/PAT/2026Status: DisposedITAT Patna31 August 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Considering the interests of justice, the matter was remitted to the CIT(A) for a fresh decision after providing the assessee with a reasonable opportunity to be heard and present supporting documents.

What were the facts?

The assessee's appeal was delayed by 469 days due to the health issues of key trust personnel. The assessment was completed under Section 144 due to non-compliance by the assessee, and the CIT(A) also dismissed the appeal for non-compliance.

What were the issues?

Whether the assessment framed under Section 144 due to non-compliance was justified, and whether the assessee should be granted a fresh opportunity to present their case before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, PATNA

For Respondent: Shri Ravi Kant Chowdhary, DR
Hearing: 28.07.2026Pronounced: 31.08.2026

Per Laxmi Prasad Sahu, AM:

This appeal is filed by the assessee against the orders passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 30.07.2024, ITBA/NFAC./s/250/2024-25/1067129325(1). The assessee has raised following grounds of appeal:

“1. The order passed by the Learned CIT(A), Patna dated is bad in law and on mechanically confirms the assessment framed u/s 144 without appreciating the genuine reasons for non-compliance.

2.

The Learned AO and CIT(A) erred in law and on facts in denying exemption under sections 10 (238), 11 and 12 merely on the ground of non-compliance, despite the Appellant being otherwise eligible. Ekta Man

The order continues below.

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