CHINPAI CO OPERATIVE LABOUR CONTRACT AND CONSTRUCTION SOCIETY LIMITED,CHINPAI vs. ACIT/DCIT, CIRCLE 3, SURI, SURI
What did the Tribunal hold?
The Tribunal condoned the delay, finding it to be for bonafide reasons. The Tribunal held that the ex-parte decision by the lower authorities violated Section 250(6) and restored the appeal to the AO for a decision on merits.
What were the facts?
The assessee's appeal was filed 276 days late. The assessee's counsel argued that the CIT(A) decided the case ex-parte without considering the merits due to non-compliance with notices. The revenue did not object to the delay or the assessee's prayer.
What were the issues?
Whether the ex-parte order passed by the CIT(A) without deciding the merits of the case was valid. Whether the delay in filing the appeal should be condoned.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 02.07.2025 for the AY 2018-19. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 276 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and Chinpai Co Operative Labour Contract and construction society limited; A.Y. 2018-19 perusing the materials available on record, we find that the delay is for bonafide and gen
The order continues below.
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