ANAND SURESH RAJGOR,MUMBAI vs. WARD 3(1), KALYAN, KALYAN

This appeal by the assessee is directed against the order dated 27.03.2026 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [‘Ld. CIT(A)’], for the Assessment Year 2017–18, arising from the assessment order passed under section 147 of the Income-tax Act, 1961 (‘the Act’).

Brief facts of the case are that the assessee is an individual and filed the return of income for A.Y. 2015-16 on 30.07.2016 declaring

Aggrieved, the assessee preferred an appeal before the Ld. CIT(A). However, there was a delay of 21 days in filing the appeal. The Ld. CIT(A), not being satisfied with the explanation furnished, declined to condone the delay and dismissed the appeal in limine without adjudicating the issues on merits.

The Ld. Authorised Representative submitted that the assessee was prevented by sufficient cause from filing the appeal within the prescribed time. It was submitted that the assessee's tax consultant was not conversant with appellate proceedings and, therefore, time was required to obtain proper professional advice and understand the available legal remedies. It was thus pleaded that the delay is small and the same may be condoned and the matter be restored for adjudication on merits.

Per contra, the Ld. Departmental Representative relied on the orders of the lower authorities.

We have heard the rival submissions and perused the material available on record. It is an admitted position that the Ld. CIT(A) has dismissed the appeal solely on account of delay without examining the issues on merits. Considering the totality of facts and circumstances, particularly the explanation offered by the assessee and bearing in mind that substantial justice should prevail over technical considerations, we are of the considered view that the assessee deserves one more opportunity to pursue the appeal.

Accordingly, we set aside the impugned order of the Ld. CIT(A) and restore the matter to his file with a direction to condone the delay and adjudicate the appeal afresh on merits in accordance with law, after affording adequate opportunity of being heard to the assessee.

The assessee is also directed to cooperate in the appellate proceedings. In case of non-compliance, the Ld. CIT(A) shall be at liberty to decide the matter based on the material available on record.

In the result, the appeal of the assessee is allowed for statistical purposes.