RUBY KUMARI,BHAGALPUR vs. DCIT/ACIT, CC-3, PATNA

ITA 400/PAT/2026Status: DisposedITAT Patna31 August 2026AY 2017-186 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, citing the principle of natural justice and the need to provide the assessee with another opportunity. The matter was remitted back to the CIT(Appeals) for fresh adjudication.

What were the facts?

The assessee filed appeals before the ITAT with significant delays, citing personal hardship due to her husband's custody and the subsequent inability to manage tax proceedings. The CIT(Appeals) had dismissed the appeals ex-parte.

What were the issues?

Whether the delay in filing the appeals should be condoned due to personal hardship and whether the appeals should be adjudicated on merits after condoning the delay.

AI-generated summary — verify with the full judgment below

Heard together (6 matters)

ITA No. 395/PAT/2026
ITA No. 397/PAT/2026
ITA No. 399/PAT/2026
I.T.A. No. 396/PAT/2026
ITA No. 398/PAT/2026
ITA No. 400/PAT/2026

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

ITA No. 395/PAT/2026 (A.Y. 2013-14) ITA No. 399/PAT/2026 (A.Y. 2016-17) Ruby Kumari 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 I.T.A. No. 395, 397, 398, 399 & 400/PAT/2026 Assessment Years: 2013-14, 14-15, 15-16, 16-17 & 2017-18 Ruby Kumari,………………………………………..Appellant Hanumanpath, Tilkamanjhi, Bhagalpur-812001, Bihar [PAN:AVPPK6249R] -Vs.- Deputy/Assistant Commissioner of Income Tax,………………………………………..…………...Respondent Central Circle-3, Patna, Central Revenue Building, Patna-800001, Bihar & Assessment Year: 2012-2013 Ruby Kumari,………………………………………..Appellant Hanumanpath, Tilkamanjhi, Bhagalpur-812001, Bihar [PAN:AVPPK6249R] -Vs.- Deputy/Assistant Commissioner of Income Tax,……………………………………………………..Respondent

1 ITA No. 398/PAT/2026 (A.Y. 2015-16) Ruby Kumari Central Circle-2, Patna, Central Revenue Building, Patna-800001, Bihar Appearances by: Shri Sannigrahi Sudipta, A.R., appeared on behalf of the asses

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