What did the Tribunal hold?

The tribunal condoned the 2-day delay in filing the appeal before the CIT(A) and remanded the matter back for a decision on merits. The CIT(A) is to consider the issue of AO's notice being beyond the limitation period.

The assessee's appeal before the CIT(A) was dismissed due to a delay of 2 days. The assessee requested condonation of this minor delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the AO's notice was issued beyond the period of limitation.

Kiritkumar Farsuram Thakkar… vs ITO | ITAT Chandigarh 2026

Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH

Before: SHRI LALIET KUMAR & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Manish J. Shah, Advocate

For Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR

Hearing: 06.07.2026Pronounced: 14.07.2026

आयकर अपील�य अ�धकरण,च�डीगढ़ �यायपीठ, च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1108/CHD/2026 �नधा�रण वष� / Assessment Year: 2017-18 Kiritkumar Farsuram Thakkar, The ITO, House No. 4043, Sector 46-D, Vs Ward 5(5), Chandigarh. Chandigarh. �थायी लेखा सं./PAN NO: BIBPR6626R अपीलाथ�/Appellant ��यथ�/Respondent Assessee by : Shri Manish J. Shah, Advocate Revenue by : Shri Vivek Vardhan, Addl. CIT Sr.DR Date of Hearing : 06.07.2026 Date of Pronouncement : 14.07.2026

HYBRID HEARING O R D E R PER LALIET KUMAR, JM

This is an appeal filed by the assessee feeling aggrieved by the order passed by the ld. Commissioner of Income Tax (Appeals) NFAC [in short ‘the CIT (A)’] dated 11.02.2026 passed for assessment year 2017-18.

At the time of hearing, ld. counsel for the assessee has submitted that the ld.CIT (Appeals) has dismissed the appeal of

ITA No.1108/CHD/2026 A.Y.2017-18 2

the assessee on the ground that the appeal filed by the assessee

before the ld.CIT (Appeals) was delayed for a period of 02 days. It

has been prayed that the delay of 02 days may kindly be condoned

and the appeal be taken up for hearing.

The ld. Sr.DR has not seriously objected to the condonation

of delay.

In our considered view, the assessee will not gain anything

by filing his appeal late before the CIT (Appeals). Accordingly, in

the interest of justice, the minor delay of 02 days in filing the

appeal before the ld.CIT (Appeals) is condoned and appeal is taken

up for hearing.

Having condoned the delay in filing the appeal before the

ld.CIT (Appeals), we deem it appropriate to remand the matter to

the ld. CIT (Appeals) with a direction to decide the issue as to the

notice issued by the AO was beyond the period of limitation under

the Act and more particularly, in the light of the decision of the

Hon'ble Supreme Court in the case of Union of India Vs Rajiv

Bansal 167 taxmann.com 70 (S.C.). The ld.CIT (Appeals) is directed

to decide the appeal on merit in accordance with law after affording

ITA No.1108/CHD/2026 A.Y.2017-18 3

a reasonable opportunity of hearing to the assessee. The assessee

is directed to fully cooperate in the remand proceedings and

furnish all supporting evidence and explanations as may be called

for by the ld.CIT (Appeals).

In the result, the appeal filed by the assessee is allowed for

statistical purposes.

Order pronounced on 14.07.2026.

Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER “Poonam” आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant 1. ��यथ�/ The Respondent 2. आयकर आयु�/ CIT 3. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 4. गाड� फाईल/ Guard File 5.

सहायक पंजीकार/ Assistant Registrar

KIRITKUMAR FARSURAM THAKKAR,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), CHANDIGARH, CHANDIGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

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