RAJESH KUMAR SAH,SAMASTIPUR vs. ITO, SAMASTIPUR

ITA 274/PAT/2026Status: DisposedITAT Patna24 June 2026AY 2017-185 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing the Supreme Court's liberal approach to sufficient cause and the interest of substantial justice. The Tribunal also 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 of appeal on merits.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay of 842 days, attributing it to the failure of their previous authorized representative to communicate notices and the ex-parte order passed by the CIT(A). The assessee claimed the delay was due to bona fide and unavoidable circumstances.

What were the issues?

Whether the delay in filing the appeal should be condoned due to the failure of the authorized representative, and whether the ex-parte orders passed by the lower authorities violated principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

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 Abhi Sarkar, 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 20.10.2023passed 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 842 days in filing the Appeal, Assessee filed the application for condonation of delay and sought for condoning the delay in filing the present Appeal, which is reproduced as under:-

That the impugned order under section 250 of the Income Tax Act, 1961 was passed by the learned Commissioner of income Tax (Appeals) on 20.10.2023. 2. That there is a delay in filing the present appeal

The order continues below.

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