SAFIKUL ALAM,SAHEBGANJ vs. ITO WARD 3(5), SAHEBGANJ

ITA 484/RAN/2025Status: DisposedITAT Ranchi06 July 2026AY 2018-20192 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay before the CIT(A) and restored the appeal for de novo adjudication on merits. The assessee was directed to cooperate in the re-adjudication proceedings.

What were the facts?

The assessee filed an appeal before the CIT(A) which was dismissed due to a delay of 182 days without adjudication on merits. The assessee also failed to present its case before the CIT(A).

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on grounds of delay without considering the merits, and whether the delay should be condoned.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri S. K. Kedia, AR
For Respondent: Shri Sandipan Khan, Sr. DR
Hearing: 06.07.2026Pronounced: 06.07.2026

Per Bench: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2017-18/10414811 dated 24.10.2025 for the assessment year 2018-19. 2. Shri S. K. Kedia, AR represented on behalf of the assessee and Shri Sandipan Khan, Sr. DR represented on behalf of the revenue.

3.

A perusal of the order of the ld. CIT(A) clearly shows that ld. CIT(A) has dismissed the appeal of the assessee on the ground of delay of 182 days without adjudicating the appeal of the assessee on merits and the assessee failed to present its case. This being so, in the interest of justice, we condone the delay before the ld. CIT(A) and restore the appeal of the assessee to

The order continues below.

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