VINAY KUMAR NAG,PATNA vs. INCOME TAX OFFICER WARD 2(1), BEGUSARAI

ITA 261/PAT/2026Status: DisposedITAT Patna24 June 2026AY 2020-214 pages
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What did the Tribunal hold?

The ITAT condoned the 46-day delay in filing the appeal before it. However, it restored the first appeal to the CIT(A) with a direction to the assessee to file a proper application and affidavit explaining the delay before the CIT(A).

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 46 days. The assessee had previously filed an appeal before the CIT(A) with a delay of 228 days, which was dismissed for latches. The CIT(A) had dismissed the assessee's first appeal due to a delay of 228 days.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and whether the CIT(A) erred in dismissing the appeal on grounds of delay.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B

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 Priyesh Anand, AR
For Respondent: Shri Ravi Kant, Sr. DR
Hearing: 22.06.2026Pronounced: 24.06.2026

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 23.12.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2020-21. 2. There is a delay of 46 days in filing the present Appeal. In this regard, the Assessee filed an application along with an affidavit sought for condonation of delay, wherein Assessee stated that, due to health issues, he could not file the Appeal within the prescribed period of limitation. Therefore, the Assessee sought for condonation of the delay of 46 days. Vinay Kumar Nag; A.Y: 2020-21

3.

The Ld. DR submitted that there was no sufficien

The order continues below.

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