PARMILA GUPTA,RANCHI vs. INCOME TAX DEPARTMENT, RANCHI

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 249/Ran/2026 (Assessment Year-2020-21) Parmila Gupta, I.T.O., E14, shyamli Colony, Doranda, Ward-2(1), Vs. Ranchi-834002 (Jharkhand) Ranchi. PAN No. BCAPG 1724 J Appellant/ Assessee Respondent/ Revenue

Assessee represented by Shri Kumar Siddarth, A.R. Department represented by Shri Sandipan Khan, Sr.DR Date of hearing 09/07/2026 Date of pronouncement 09/07/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi (in short, the ld. CIT(A) in Appeal No. NFAC/2019-20/10513362 dated 11/03/2026 for the A.Y. 2020-21. 2. Shri Kumar Siddarth, ld. A.R. is represented on behalf of the assessee and Shri Sandipan Khan, ld. Sr.DR is represented on behalf of the revenue. 3. At the time of hearing before us, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee without condoning the delay of 147 days in filing appeal before the ld. CIT(A). It was the prayer that the matter may be restored to the file of the ld. CIT(A) for readjudication on merit after condoning the delay in filing appeal before the ld. CIT(A) and the assessee could be able to produce all the evidences to substantiate her claim. 4. In reply, ld Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). However, it was submitted by the ld. Sr.DR that if the issues

ITA 249/Ran/2026 Parmila Gupta Vs ITO are being restored to the file of the ld. CIT(A), then exemplary cost must be levied. 5. We have considered the rival submissions. A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has dismissed the appeal of the assessee on the ground of condonation of delay and without considering the merit of the case. When substantial justice is pitted against technicality such as limitation, it is always better to follow the principles of adjudicating in respect of the substantial justice. By not condoning the delay in filing of the appeal, considerable loss could be caused to the assessee but by condoning the delay and adjudicating on merits, the assessee would also know what is the mistakes that it has committed. This being so, we are of the view that the delay in filing of the appeal before the ld. CIT(A) is liable to be condoned and we do so. This being so, in the interest of justice, we restore the issues in the appeal to the file of ld. CIT(A) for readjudication on merits after providing the assessee adequate opportunity of being heard. The assessee is directed to cooperate with the ld. CIT(A) and also directed to provide all the relevant documents and evidences as required by the ld. CIT(A). 6. In the result, this appeal of the assessee is partly allowed for statistical purposes. Order pronounced in open court on 09/07/2026.

Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 09/07/2026 *Ranjan

ITA 249/Ran/2026 Parmila Gupta Vs ITO Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File

Sr. Private Secretary, ITAT, Ranchi