DHARMENDRA SAH,LAKHISARAI vs. ITO WARD 2(5), LAKHISARAI/, LAKHISARAI

ITA 322/PAT/2026Status: DisposedITAT Patna31 August 2026AY 2017-185 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that the assessee was not in a position to file some evidence before the CIT(Appeals) and, to ensure natural justice, remitted the matter back to the CIT(Appeals) for a fresh decision.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 707 days, citing severe illness. The CIT(Appeals) had dismissed the assessee's appeal ex-parte without going into the merits of the case due to non-prosecution.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the matter should be remanded to the CIT(Appeals) for a fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 250

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 appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 22nd March, 2024 passed for Assessment Year 2017-18. 1 Dharmendra Sah

The appeal is time barred by 707 days in filing the appeal by the assessee before the ITAT. However, the assessee filed a condonation petitio

The order continues below.

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