LEENA,BHAGALPUR vs. DCIT/ACIT, CC-3,, PATNA

ITA 394/PAT/2026Status: DisposedITAT Patna31 August 2026AY 2016-175 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, citing the principle of natural justice. The matters were remitted back to the CIT(Appeals) to be decided on merits, with a caution to the assessee to cooperate with the proceedings.

What were the facts?

The assessee's appeals before the ITAT were filed with a significant delay of 361 days. The delay was attributed to the assessee's brother-in-law being in custody, which disrupted the management of tax matters by their common Chartered Accountant.

What were the issues?

Whether the delay in filing the appeals should be condoned and whether the appeals should be decided ex-parte without considering the merits.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

ITA No. 392/PAT/2026
ITA No. 394/PAT/2026
ITA No. 393/PAT/2026

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

ITA No. 392/PAT/2026 (A.Y. 2013-14) Leena IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, DB, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member Assessment Year: 2013-2014 Leena,…………………………………………………..Appellant W/o. Binod Kumar, Hanumanpath, Tilkamanjhi, Bhagalpur-812001, Bihar [PAN:ABGPL3110P] -Vs.- Assistant/Deputy Commissioner of Income Tax,………………………………………..…………...Respondent Central Circle-2, Patna, Central Revenue Building, Patna-800001, Bihar & I.T.A. Nos. 393 & 394/PAT/2026 Assessment Years: 2015-2016 & 2016-2017 Leena,…………………………………………………..Appellant W/o. Binod Kumar, Hanumanpath, Tilkamanjhi, Bhagalpur-812001, Bihar [PAN:ABGPL3110P] -Vs.- Assistant/Deputy Commissioner of Income Tax,………………………………………..……..…...Respondent Central Circle-3, Patna, Central Revenue Building, Patna-800001, Bihar

1 Leena Appearances by: Shri Sannigrahi Sudipta, A.R., appeared on behalf of the assessee Shri Bharat Bhusan Garg, CIT(D.R.), appeared on behalf of the Revenue Date of concluding the hearing: August 27, 20

The order continues below.

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