NALANDA CONSTRUCTION,BIHARSHARIF vs. INCOME TAX OFFICER, NFAC,DELHI

ITA 177/PAT/2026Status: DisposedITAT Patna21 May 2026AY 2014-154 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals before the CIT(A) and remanded the matter back to the CIT(A). The CIT(A) is directed to re-examine the issues on merits after providing the assessee with a reasonable opportunity of being heard.

What were the facts?

The assessee filed appeals before the ITAT after a significant delay, and the CIT(A) had dismissed the appeals due to this delay without examining the merits. The assessee claimed there was a reasonable cause for the delay.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the ground of delay without considering the merits of the case. Whether the delay in filing the appeal before the CIT(A) was sufficiently explained.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 271(1)(c),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA BENCH, PATNA

Before: Shri Shri Sonjoy Sarma & Shri Rakesh Mishra

Per Sonjoy Sarma, Judicial Member:

These appeals filed by the same assessee are directed against the separate orders of the NFAC, Delhi (hereinafter referred to as the ‘Ld. CIT(A)’) for the different assessment years, all dated 13.08.2024, passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’). The details of the appeals are as under: - ITA No. 175/Pat/2026 for the assessment year 2014-15, arising out of the assessment order dated 25.03.2022 passed u/s 147 r.w.s. 144 of the Act; ITA No. 176/Pat/2026 for the a

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →