JAGESHWAR SINGH,VAISHALI vs. ITO, WARD-1(3), VAISHALI, VAISHALI

ITA 594/PAT/2025Status: DisposedITAT Patna25 June 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It noted that both the Assessing Officer's and CIT(A)'s orders were ex-parte and that the CIT(A) had not decided all grounds on merit. Therefore, the case was restored to the Assessing Officer for de-novo assessment.

What were the facts?

The assessee filed an appeal with a delay of 365 days. The CIT(A) had dismissed the assessee's first appeal. The assessee contended that the assessment order was passed ex-parte and the CIT(A) dismissed the appeal without providing an opportunity to be heard.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the CIT(A) order was passed in violation of natural justice principles.

Which sections of the Income-tax Act were involved?

Section 250,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Anup Kumar, AR
For Respondent: Shri Ravi Kant, Sr. DR
Hearing: 23.06.2026Pronounced: 25.06.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 10.10.2024passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. There is a delay of 365 days in filing the present Appeal. The Assessee has filed an application for condonation of delay wherein contended that due to unavoidable circumstances, Assessee could not file the Appeal on time. The Learned Counsel for the Assessee reiterating the averments made in application for condonation of delay, sought for condoning the delay in filing the Appeal. Jageshwar Singh; A.Y: 2017-18

3.

The Ld. DR submitted that, the

The order continues below.

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