BABLU KUMAR KUSHWAHA,NARKATIAGANJ vs. INCOME TAX OFFICER, WARD 1(5), BETTIAH

ITA 439/PAT/2026Status: DisposedITAT Patna31 August 2026AY 2023-244 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay of 104 days, finding the reason for delay to be bona fide and beyond the assessee's control. The matter was remanded to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 104 days, citing negligence of their consultant. The CIT(A) dismissed the appeal on grounds of delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and should be condoned. The primary issue was the CIT(A)'s dismissal of the appeal solely on the ground of delay.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “DB” BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI GOPALAN GURUSAMY

For Appellant: CA Ankit Kejriwal, AR
For Respondent: Shri Bharat Bhusan Garg, CIT, DR
Hearing: 17.08.2026Pronounced: 31.08.2026

PER GOPALAN GURUSAMY, ACCOUNTANT MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 10.04.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2023-24. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 144 r.w.s. 144B of the Act on 25.03.2025. Aggrieved by the Assessment Order dated 25.03.2025, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 10.04.2026, dismissed the Appeal of the Assessee on delay in latches. Bablu Kumar Kushwaha; A.Y: 2023-24 As against the order of the Ld. CIT(A) dated 10.04.2026, Assessee filed

The order continues below.

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