SUNIL KIRIT CHAVDA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-41(1)(1), MUMBAI, MUMBAI

PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld. CIT(A)/NFAC dated 11.02.2026 for Assessment Year (AY) 2020-21. 2. The learned Authorised Representative of the assessee fairly submits that there was delay of 205 days in filing appeal before ld. CIT(A). The delay was not condoned by ld CIT(A) and appeal of assessee was dismissed as unadmitted. The ld. AR of the assessee submits that no show cause notice was issued by ld. CIT(A) before dismissal of the appeal. Thus, no opportunity was allowed to explain the delay. The ld. AR of the assessee submits that he has filed affidavit of assessee in explaining the delay before ld. CIT(A). The assessee has good case on merit and is likely to succeed and delay in filing appeal before ld. CIT(A) is condoned and case is heard on merit.

Sunil Kirit Chavda ITA No. 2931/Mum/2026 (AY: 2020-21) 3. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the Revenue submits that ld. CIT(A) has not considered the merits of the case as appeal was dismissed as unadmitted. The assessee has not explained the delay in filing appeal before ld. CIT(A). The ld. Sr. DR for the revenue submits that now the assessee has filed affidavit for condonation of delay. The matter at the best, the matter may be restored to ld. CIT(A) with the direction to assessee to file application before ld. CIT(A) in explaining the delay and to make prayer for deciding the appeal on merit. 4. We have considered the rival submissions of both the parties and have gone through the orders of lower authorities carefully. We find that assessment was completed under section 147 read with section 144 & 144B on 03.02.2025. The assessee filed appeal before ld. CIT(A) on 27.08.2025. No application for condonation of delay was filed at the time of filing appeal before ld. CIT(A). Resultantly, the ld. CIT(A) not condoned the delay and appeal was dismissed as unadmitted. Now before us, the assessee has filed detailed affidavit in explaining the delay. Considering the fact that assessee has now filed application for condonation of delay, the matter is restored back to the file of ld. CIT(A) with the direction to assessee to file application and his affidavit before ld. CIT(A) for condonation of delay. The ld. CIT(A) is directed to consider the application for condonation of delay sympathetically and to pass the order in accordance with law. The ld. CIT(A) is also expected to pass order on merit as well. The assessee is also directed to be more

Sunil Kirit Chavda ITA No. 2931/Mum/2026 (AY: 2020-21) vigilant in future in making timely compliance and to furnish all necessary details and submissions for earlier disposal of appeal by ld. CIT(A). With these aforesaid directions, the grounds of appeal raised by assessee are allowed for statistical purpose. 5. In the result, appeal of the assessee is allowed for statistical purpose. Order was pronounced in the open Court on 27/07/2026.

/- S/- Sd/- /- Sd/- Sd/- OM PRAKASH KANT PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 27/07/2026 Biswajit Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file.

By Order

Assistant Registrar ITAT, Mumbai