What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, finding sufficient cause. It directed the CIT(A) to decide the delay condonation petition and the appeal afresh on merits after providing a reasonable opportunity of being heard.

The assessee filed an appeal before the ITAT with a delay of 70 days. The CIT(A) had dismissed the assessee's appeal in limine solely on the ground of this delay.

What were the issues?

Whether the appeal filed by the assessee before the CIT(A) was liable to be dismissed solely on the ground of delay in filing, without considering the merits.

Usha Rani, Jalandhar vs ITO | ITAT Amritsar 2026

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

For Appellant: CA राज की ओर से/

For Respondent: Smt. Kulwinder Kaur, Sr.DR

Hearing: 29.07.2026Pronounced: 30.07.2026

आदेश/Order PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 12.06.2025 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi for Assessment Year 2017-18. 2. At the outset, it was brought to our notice that there is a delay of 70 days in filing the present appeal before the Tribunal. Considering the reasons adduced in the condonation petition and keeping in view the settled proposition that substantial justice should

2 863/Asr/2025 prevail over technical considerations, we are satisfied that the assessee was prevented by sufficient cause from filing the appeal within the prescribed period. Accordingly, the delay is condoned and the appeal is admitted for adjudication

At the time of hearing, ld. AR of the assessee submitted that the ld. CIT (A) dismissed the appeal in limine only on the ground of delay in filing the appeal. Accordingly, he pleaded that the matter may be restored back to the Ld. Commissioner of Income Tax (Appeals) (ld. ‘CIT(A)’ in short.) 4. On the other hand, ld. DR of the Revenue relied upon the orders of the lower authorities. 5. We have considered the rival submissions and perused the material available on record. We observe that the ld. CIT(A) dismissed the appeal in limine only on the ground of delay in filing. Hence, we direct the ld. CIT(A) to consider the delay condonation petition and decide the same as per law and thereafter decide the appeal of the assessee afresh in accordance with law. Needless to mention that assessee be given reasonable opportunity or being heard. We also direct assessee to make proper submissions and appear before the ld. CIT(A) on the date of hearing and cooperate with the ld. CIT(A) for expeditious disposal of the appeal by not taking unwarranted adjournments except due to bonafide or exceptional circumstances.

3 863/Asr/2025 Accordingly, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 30 .07.2026 Sd/- Sd/- (U. DASGUPTA ) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 30.07.2026 rkk आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��थ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�ीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File

सहायक पंजीकार/ Assistant Registrar

USHA RANI,JALANDHAR vs. INCOME TAX OFFICER WARD 4(2), JALANDHAR, JALANDHAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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