MANISH LAL,PATNA, BIHAR vs. INCOME TAX OFFICER, ASSESSMENT UNIT

ITA 552/PAT/2026Status: DisposedITAT Patna16 October 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that an ex-parte order was passed by the AO and the CIT(A) dismissed the appeal due to a delay of 104 days without any adjudication on the merits. Considering the facts, the assessee's prayer, and the interest of justice, the Tribunal decided to restore the appeal to the file of the AO. The delay in filing the appeal before the CIT(A) was condoned. The AO was directed to pass a fresh order after affording an opportunity to the assessee to be heard. The assessee was directed to cooperate in the remand proceedings. The appeal was allowed for statistical purposes. No issue was expressly left undecided.

What were the facts?

The assessee, Manish Lal, filed an appeal against an order dated 01.07.2026 passed by the National Faceless Appeal Centre (NFAC), Delhi, concerning Assessment Year 2015-16. The Assessing Officer (AO) had passed an ex-parte order. The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 104 days in filing. The present appeal before the ITAT was filed by the assessee against this dismissal. The dispute amount is not specified.

What were the issues?

1. Whether, in the interest of justice, the assessee should be granted an opportunity to present their case before the Assessing Officer, given that an ex-parte order was passed and the appeal before the CIT(A) was dismissed in limine due to delay? Assessee's contention: The assessee argued that an opportunity should be given to place their case before the AO, as the AO's order was ex-parte and the CIT(A) dismissed the appeal without adjudicating on merits due to a delay. The assessee prayed for the appeal to be remitted back to the AO. Revenue's contention: The Revenue did not raise any objection to the assessee's prayer.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE INCOMETAX APPELLATE TRIBUNAL PATNA BENCH, PATNA (VIRTUAL HEARING AT KOLKATA) SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI GOPALAN GURUSAMY, ACCOUNTANT MEMBER ITA 552/PAT/2026 (Assessment Year: 2015-16) Manish Lal..................................................................…….............................................Appellant 405, Vishal Sumitra Apptt, Road No 2B, Rajendra Nagar, Patna-800016 [PAN- ACGPL7645A] Vs. Income Tax Department Unit/CIT (Appeals).............……………....……........….Respondent Income Tax Department, Assessment Unit Bihar- 800001 Appearances by: Manish Sinha, AR, appeared on behalf of the Appellant Ravi Kant Chowdhary, SR. DR., appeared on behalf of the Respondent. Date of concluding the hearing: October 13, 2026 Date of pronouncing the order: October 16 ,2026

Per Pradip Kumar Choubey, Judicial Member:

This appeal filed by the Assessee is directed against the order dated 01.07.2026 of the Office of the National Faceless Appeal Centre (NFAC), Delhi passed under Section 147 of the Assessment Year 2015-16 of the Income-Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The Ld. AR instead of arguing into the merit of the case has

The order continues below.

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