What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, considering substantial justice over technicalities. It restored the appeal to the file of the CIT(A) for de novo adjudication on merits, ensuring the assessee is given a fair opportunity to be heard.

The assessee filed an appeal before the ITAT with a significant delay of 636 days. The lower appellate authority had decided the issue ex parte without a proper adjudication on merits.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the ex parte order of the lower appellate authority warrants a fresh adjudication on merits.

Rahul Grover 47, Hanuman Gali… vs ITO | ITAT Amritsar 2026

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

Hearing: 27.07.2026Pronounced: 30.07.2026

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. 102/ASR/2026 �नधा�रण वष� / Assessment Year : 2012-13 Rahul Grover, बनाम The ITO, 47, Hanuman Gali, Ward 2(2), Lakhdatta Bazar, Jammu & Kashmir Jammu & Kashmir 180001 �ायी लेखा सं./PAN NO: AGOPG3454E अपीलाथ�/Appellant ��थ�/Respondent िनधा�रती की ओर से/Assessee by : Sh P.N. Arora, Advocate राज� की ओर से/ Revenue by : Smt. Kulwinder Kaur, Sr.DR सुनवाई की तारीख/Date of Hearing : 27.07.2026 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 20.02.2024 passed by the learned Addl/JCIT of Income Tax (Appeals)-9, Delhi (herein referred to as ‘ld. Addl/JCIT’) for Assessment Year 2012-13. 2. At the outset, it was brought to our notice that there is a delay of 636 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 prevail over technical considerations, we are satisfied that the

2 102/Asr/2026 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

Further, on going through the grounds raised by the assessee and the order of the Ld. Addl/JCIT(A), Delhi, we find that the ld. Addl/JCIT(A) had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to file of ld. Commissioner of Income Tax (Appeals) for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld. Commissioner of Income Tax (Appeals) for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes. 4. In the result, the appeal of 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

3 102/Asr/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

RAHUL GROVER 47, HANUMAN GALI, LAKHDATTA BAZAR, JAMMU ,BAZAR, JAMMU vs. THE INCOME TAX OFFICER, WARD 2(2) JAMMU INCOME TAX OFFICE, RAIL HEAD COMPLEX PANNAMA CHOWK, JAMMU, JAMMU

What did the Tribunal hold?

What were the facts?

What were the issues?

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