What did the Tribunal hold?

The ITAT set aside the CIT(A)'s order and restored the appeal back to the CIT(A)'s file. The CIT(A) is directed to consider the appeal on its merits without raising the issue of delay.

The assessee's appeal before the CIT(A) was dismissed due to a delay of 297 days. The assessee is aggrieved by this dismissal and has appealed to the ITAT.

What were the issues?

The primary issue was the dismissal of the appeal by the CIT(A) due to a delay. The ITAT considered whether to condone the delay and adjudicate the appeal on merits.

Gopal Krishan Verma, Shimla vs ITO | s.143(3) | ITAT Chandigarh 2026

Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH HYBRID HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.932/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2007-08) Shri Gopal Krishan Verma ITO Ward M/ Jagdambey Jewellers Railway Road Building बनाम/ Vs. 107, Lower Bazar, Shimla The Mall Road, Shimla Himachal Pradesh – 171001 Himachal Pradesh – 171001 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAKPV-6330-Q (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Vishal Mohan (Sr. Advocate) with Sh. Parveen Sharma (Advocate) – Ld. ARs ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 08-07-2026 घोषणाकीतारीख /Date of Pronouncement 14-07-2026 : आदेश / O R D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2007- 08 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals)-1, Nashik [CIT(A)] dated 11.02.2026 in the matter of an assessment framed by Ld. AO u/s 143(3) on 22.12.2019 wherein Ld. AO made twin additions to assess income at Rs.16.05 Lacs. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 297 days. Aggrieved, the assessee is in further appeal before Tribunal. The only prayer of Ld. AR is adjudication of appeal on merits which has been opposed by Ld. Sr. DR.

Keeping in mind the principles of natural justice, I accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the appeal stand restored back to the file of Ld. CIT(A) for fresh consideration on merits without raising the issue of delay. The assessee is directed to plead and prove its case forthwith. 3. The appeal stand allowed for statistical purposes. Order pronounced on 14th July, 2026.

-Sd- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER AS Dated: 14/07/2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

ASSISTANT REGISTRAR

ITAT CHANDIGARH

GOPAL KRISHAN VERMA,SHIMLA vs. INCOME TAX OFFICER WARD SHIMLA, SHIMLA

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