SHIV KUMAR,PATNA, BIHAR vs. DC/AC CIRCLE 4, PATNA BIHAR
Facts
The assessee filed three appeals against the orders of the CIT(A) which had dismissed the appeals on account of delay. The assessee's representative explained the reasonable cause for the delay in filing the appeal.
Held
The Tribunal condoned the delay in filing the appeal before the CIT(A) in the interest of justice. The issues in all appeals were restored to the file of the CIT(A) for readjudication on merits after granting the assessee an opportunity of being heard.
Key Issues
Whether the delay in filing the appeal before the CIT(A) was condonable and if the matter should be restored for fresh adjudication on merits.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA BENCH”, PATNA
Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU
आयकर अपीलीय अधिकरण, पटना न्यायपीठ, पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.535, 536 & 537/PAT/2025 (नििाारण वर्ा / Assessment Year : 2019-2020) Shiv Kumar, Vs DC/AC, Circle-4, Patna 76 MIG Colony Hanuman Nagar Patna, Bihar-800020 PAN No. :AEVPK 8624 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Ankit Kumar, CA राजस्व की ओर से /Revenue by : Shri Manab Adak, JCIT-Sr. DR सुनवाई की तारीख / Date of Hearing : 02/02/2026 घोषणा की तारीख/Date of Pronouncement : 02/02/2026 आदेश / O R D E R Per George Mathan, JM : These are the three appeals filed by the assessee against the separate orders of the Id. CIT(A), National Faceless Appeal Centre, Delhi, all dated 27.10.2025 for the assessment year 2019-2020. 2. It was the submission that ld. CIT(A) has dismissed the appeal of the assessee on account of delay. It was also submitted that delay before the ld.CIT(A) may kindly be condoned and the assessee may be given one more opportunity to represent its case before the ld. CIT(A), so that the assessee could be able to provide the details before the CIT(A) to substantiate its case. 3. In reply, Ld. Sr.DR supported the orders of the ld. CIT(A) and the ld. AO.
2 ITA No.535-537/PAT/2025 4. We have considered the rival submissions. A perusal of the order of the ld. CIT(A), clearly shows that the ld.CIT(A) has dismissed the appeal of the assessee on delay. However, during the course of hearing the ld. AR for the assessee explained the reasonable cause for delay in filing the appeal before the ld.CIT(A). Considering the prayer of the ld. AR, we condone the delay in filing the appeal before the ld. CIT(A) and in the interest of justice, the issues in all these appeals are restored to the file of the ld. CIT(A) for readjudication the issues afresh on merits after granting the assessee adequate opportunity of being heard. The assessee is directed to cooperate in the readjudication proceedings positively. 5. In the result, all the three appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 02/02/2026.
Sd/- Sd/- (LAXMI PRASAD SAHU) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER पटना Patna; ददनाांक Dated 02/02/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. Appellant- प्रत्यर्थी / The Respondent- 2. 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पटना / DR, ITAT, 5. Patna 6. गार्ड फाईल / Guard file. आदेशािुसार/ BY ORDER, सत्यापित प्रतत //True Copy// (Assistant Registrar) आयकर अपीलीय अधिकरण, पटना /ITAT, Patna
