PATNA SMART CITY LIMITED,PATNA vs. INCOME TAX OFFICER, PTN-W-(21)(91), PATNA

ITA 314/PAT/2025Status: DisposedITAT Patna18 November 2025AY 2022-23Bench: SHRI SONJOY SARMA (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had sufficient cause for the delay in filing the appeal before the CIT(A) due to the writ petition and lack of proper advice. Therefore, the Tribunal set aside the CIT(A)'s order.

What were the facts?

Patna Smart City Limited, a government company, appealed an assessment order. The CIT(A) dismissed the appeal due to a delay in filing, without adjudicating the merits. The assessee had previously filed a writ petition before the High Court.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and should have been condoned. Whether the additions made by the AO were justified on merits.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, PATNA ‘DB’ BENCH, KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2022-23 dated 18.06.2025. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

“1. For that the grounds of appeal hereto are without prejudice to each other.

2.

For that the order of the learned assessing officer is bad both in law and on facts. ITA No.: 314/PAT/2025 Assessment Year: 2022

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.

More judgments on Section 144B

All 10,521 judgments and leading authorities on Section 144B →

Recent GST High Court judgments

Search GST case law →