SATENDRA KUMAR,BIHARSHARIF vs. ITO WARD 21(3), BIHARSHARIF, BIHARSHARIF

ITA 272/PAT/2026Status: DisposedITAT Patna25 June 2026AY 2017-184 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal condoned the delay in filing the appeal. Observing that the lower authorities' orders were ex-parte and not all grounds were decided on merits, the tribunal restored the issue to the Assessing Officer for de-novo assessment.

What were the facts?

The assessee filed an appeal with a significant delay, claiming lack of communication regarding the lower authority's order. The delay was condoned by the tribunal. The assessee had not appeared before the lower authorities, leading to ex-parte orders.

What were the issues?

Whether the delay in filing the appeal should be condoned, and whether ex-parte orders passed due to non-appearance warrant a de-novo assessment.

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 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 04.07.2025 passed 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 203 days in filing the present Appeal. Assessee has filed an application for condonation of delay wherein contended that there was no communication of uploading of the order impugned either on the registered mobile number or registered email and the Assessee could not know about passing of the order Satendra Kumar; A.Y: 2017-18 impugned. Assessee could know about passing of the Order only. In the month of Mar

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.

Recent GST High Court judgments

Search GST case law →