SANDAPINI GURUKUL FOUNDATION,TILOTHU vs. INCOME TAX OFFICER, EXEMPTION WARD-1, PATNA, PATNA

ITA 194/PAT/2026Status: DisposedITAT Patna31 August 2026AY 2014-155 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the right to appeal is statutory and must be exercised within the prescribed time. Since the assessee failed to provide a satisfactory explanation for the significant delay, the appeals were dismissed.

What were the facts?

The assessee filed appeals before the CIT(Appeals) after an inordinate delay of over 3000 days. The assessee attributed the delay to their tax consultant's negligence. The CIT(Appeals) dismissed the appeals for want of sufficient cause for condonation of delay.

What were the issues?

Whether the delay in filing the appeals before the CIT(Appeals) was sufficiently explained to warrant condonation.

Which sections of the Income-tax Act were involved?

Section 249(2)

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

Heard together (2 matters)

ITA No. 190/PAT/2026
I.T.A. No. 194/PAT/2026

Read from the judgment's own cause title. This page is filed under one of them.

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeals bearing ITA Nos. 190/PAT/2026 and 194/PAT/2026 are directed at the instance of assessee against the orders of ld. Additional/Joint Commissioner of Income Tax (Appeals)-1,

The order continues below.

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