ARUN KUMAR ,JEHANABAD vs. NFAC , NEW DELHI

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ITA 502/PAT/2025Status: DisposedITAT Patna05 March 2026AY 2015-16Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the reasons provided for the delay in filing the appeal were not substantial. Consequently, the appeal was dismissed in limine on account of the delay.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the NFAC, Delhi. The appeal was filed belatedly before the Tribunal, and the reasons provided for the delay were vague and not supported by an affidavit.

What were the issues?

Whether the appeal filed by the assessee should be admitted given the delay and lack of substantial reasons supported by an affidavit.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU

For Respondent: Shri Manab Adak, Sr. DR
Hearing: 05.03.2026Pronounced: 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.

3.

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:

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.

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