SHIV KUMAR,PATNA, BIHAR vs. DC/AC CIRCLE 4, PATNA BIHAR

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ITA 537/PAT/2025Status: DisposedITAT Patna02 February 2026AY 2019-20Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)1 pages

AI SummaryPartly Allowed

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.

Income Tax Appellate Tribunal, “PATNA BENCH”, PATNA

Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU

Hearing: 02/02/2026Pronounced: 02/02/2026

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.

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.

In reply, Ld. Sr.DR supported the orders of the ld. CIT(A) and the ld. AO.

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.

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.