ARUN KUMAR ,JEHANABAD vs. NFAC , NEW DELHI
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Income Tax Appellate Tribunal, PATNA BENCH
Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU
IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.502/Pat/2025 Assessment Year: 2015-16 Arun Kumar NFAC, Delhi Vs Court Area, Mohudinpur B.O, Jehanabad, Bihar-804420. (PAN: BFHPK8482D) (Appellant) (Respondent)
Assessee by : None Revenue by : Shri Manab Adak, Sr. DR Date of Hearing : 05.03.2026 Date of Pronouncement : 05.03.2026
ORDER PER GEORGE MATHAN: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2014-15/10376580 dated 27.08.2025 for the assessment year 2015-16. 2. No one represented on behalf of the assessee and Shri Manab Adak, Sr. DR represented on behalf of the revenue.
At the outset, it is noticed that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay. The appeal has been filed belatedly before the Tribunal also and the assessee has given reasons for condonation of the delay in filing the appeal as follows:
ITA No.502/Pat/2025
3.1 It is also noticed that the above condonation of delay filed by the assessee is not supported by an affidavit and the reasons are also vague. Consequently, there is no substantial reason has been brought by the assessee. Thus, the appeal of the assessee is dismissed in limine on account of delay. 4. In the result, the appeal of the assessee stands dismissed. Kolkata, the 5th March, 2026.
Sd/- Sd/- [Laxmi Prasad Sahu] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member
Dated: 05.03.2026. RS
ITA No.502/Pat/2025
Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),
//True copy// By order Assistant Registrar, Kolkata Benches