SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), PATNA

ITA 630/PAT/2024Status: DisposedITAT Patna15 October 2025AY 2016-17Bench: SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that an incomplete copy of the assessment order was filed and that another appeal was pending before the CIT(A) on similar issues. Therefore, the Tribunal set aside the CIT(A)'s order and remanded the matter for fresh adjudication.

What were the facts?

The assessee filed an appeal before the ITAT which was barred by limitation. The assessee sought condonation of delay due to old age, ill health, and issues with obtaining a complete assessment order. The Tribunal condoned the delay and admitted the appeal.

What were the issues?

Whether the appeal was filed within the limitation period and whether the assessment order was complete and properly served. The core issue also involves the determination of capital gains arising from a Joint Development Agreement.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 250,Section 271(1)(c),Section 45(5A),Section 2(47)(v),Section 53A

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, PATNA BENCH AT 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 2016-17 dated 24.06.2024, which has been passed against the assessment order u/s 144 r.w.s. 147 of the Act, dated 12.09.2019. 1. 1. The Registry has informed that the appeal filed by the assessee is barred by limitation by 68 days. An application seeking condonation of delay has been filed by the assessee stating as under: “The appellant filed this appeal before the Hon'ble Income Tax Appellate Tribu

The order continues below.

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