AJAY KUMAR,PATNA vs. ITO, WARD- 6 (3), PATNA, PATNA

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ITA 392/PAT/2024Status: DisposedITAT Patna21 February 2025AY 2014-15Bench: SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal as the assessee had sufficient cause. It was observed that the CIT(A) had dismissed the appeal without a reasoned order and without adjudicating on the merits of the grounds raised. Therefore, the order of the CIT(A) was set aside.

What were the facts?

The assessee entered into a land development agreement for their land. The Assessing Officer (AO) initiated proceedings u/s 144/147 of the Income Tax Act, 1961, and passed an assessment order. The assessee's appeal before the CIT(A) was dismissed for non-prosecution. The assessee has filed the present appeal before the ITAT after a delay.

What were the issues?

Whether the CIT(A) order dismissing the appeal without a reasoned order is sustainable and if the delay in filing the appeal before the ITAT should be condoned.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 147,Section 156,Section 271(1)(C),Section 54F,Section 234A,Section 234B,Section 53A,Section 251,Section 246A,Section 46A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH AT KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

order

: February 21st, 2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

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 2014-15 dated 17.10.2022, which has been passed against the assessment order u/s 144 of the

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