VIKAS GOYAL,CHANDIGARH vs. INCOME TAX OFFICER, MANSA

ITA 599/ASR/2025Status: DisposedITAT Amritsar21 July 2026AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and restored the matter back to the CIT(A). The CIT(A) was directed to provide an opportunity of being heard to the assessee and decide the issues on merit.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine solely on the ground of delay in filing. The CIT(A) did not adjudicate the appeal on its merits. The assessment order was passed under Section 144 of the Act.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal solely on grounds of delay without considering the merits, and whether the assessee should be granted an opportunity to present their case on merits.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH ‘DB’ : AMRITSAR

Before: SHRI S. RIFAUR RAHMAN & SHRI UDAYAN DAS GUPTA

For Appellant: Shri Mohit Bansal, Advocate
For Respondent: Shri Manek Shah Kapoor, Sr. DR
Hearing: 21.07.2026

PER S.RIFAUR RAHMAN, AM:

1.

The assessee has filed appeals against the order of the Learned Addl./JCIT (A)- 9, Delhi [“Ld. CIT(A)”, for short] dated 23.04.2024 for the Assessment Year 2014-15. 2. At the time of hearing, ld. AR of the assessee submitted that ld. CIT (A) dismissed the appeal in limine only on the ground of delay in filing the appeal. He submitted that even if the delay is not condoned, ld. CIT (A) may have decided the appeal on merits. Further, he submitted that the assessment order is also passed under section 144 of the Act. Accordingly, he pleaded that the matter may be restored back to the ld. CIT (A).

2

3.

On the other hand, ld. DR of the Revenue relied upon the orders of the lower authorities.

4.

Considered the rival submissions

The order continues below.

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