THE BASIALA COOPERATIVE AGRICULTURE SERVICE SOCIETY LIMITED,HOSHIARPUR vs. ITO, WARD-1, HOSHIARPUR, HOSHIARPUR

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR HEARING THROUGH: PHYSICAL MODE BEFORE: SHRI M. BALAGANESH AM, & AM SHRI UDAYAN DASGUPTA, JM आयकर अपील सं./ ITA No. 897/ASR/2025 "नधा"रण वष" / Assessment Year : 2019-20 Basiala Coop. Agri. S/Society बनाम The ITO, Ltd., Hoshiarpur VPO Basiala, Garhshankar, Hoshiarpur 144527 "ायी लेखा सं./PAN NO: AACAT8626N अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Sh. J.S. Bhasin, Advocate राज" की ओर से/ Revenue by : Smt. Kulwinder Kaur, Sr.DR सुनवाई की तारीख/Date of Hearing : 28.07.2026 उदघोषणा की तारीख/Date of Pronouncement : 30.07.2026 आदेश/Order PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 09.10.2025 passed by the learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi dated for Assessment Year 2019-20. 2. 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.)

897/Asr/2025 3. On the other hand, ld. DR of the Revenue relied upon the orders of the lower authorities. 4. We have considered the rival submissions and perused the material available on record. We observed that the ld. CIT(A) dismissed the appeal in limine only on the ground of delay in filing. We find that the assessee had filed a delay condonation petition before the ld. CIT(A). Considering the reasons adduced thereon, in the interest of substantial justice, we hold that assessee was prevented from sufficient cause in not filing the appeal in time before the ld. CIT(A). Hence, we direct the ld. CIT(A) to condone the delay, admit the appeal of the assessee for adjudication and decide the appeal 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. Accordingly, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 30.07.2026 (U. DASGUPTA ) ACCOUNTANT MEMBER Dated 30.07.2026 rkk

897/Asr/2025

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

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