JAI GAGANGIRI SAHAKARI PATSANSTHA LTD,NAVI MUMBAI vs. INCOME TAX OFFICER WARD 28(1)(1), VASHI NAVI MUMBAI

We have considered the submissions of both sides and perused the material available on record. In the present case, at the outset, it is evident that the learned CIT(A), vide impugned orders, dismissed the separate appeals filed by the assessee on the ground of delay.

During the hearing, the learned Authorised Representative (“learned AR”) submitted that the learned CIT(A) issued a notice of hearing. In response thereto, the assessee sought an adjournment. However, thereafter, no communication was received from the learned CIT(A), and the assessee’s appeal was dismissed vide the impugned orders. Explaining the delay in filing the appeal before the learned CIT(A), the learned AR submitted that none of the notices issued by the Assessing Officer (“AO”) was received by the assessee, and it was completely unaware of the assessment proceedings. The learned AR submitted that the assessee only came to know of the penalty orders in the 1st week of December, 2024, and thereafter, immediately, the assessee gave necessary instructions to its tax consultant to file the appeals before the learned CIT(A). The learned AR submitted that, accordingly, due to the aforesaid circumstances, the appeals before the learned CIT(A) were delayed by 206-241 days.

From the perusal of the impugned order, we find that the assessee stated similar reasons for seeking condonation of the delay. However, the same were not supported by any affidavit of the assessee. Accordingly, the learned CIT(A) rejected the condonation of the assessee and held that there is no valid reason

Therefore, we are of the considered view that, in the interest of justice and fair play, the assessee be granted one more opportunity to represent its case before the learned CIT(A) and explain the reason for not filing the appeal within the prescribed limitation period. Consequently, we restore the matter to the file of the learned CIT(A) for de novo adjudication after reconsideration of the assessee’s request for condonation of delay. Needless to mention, no order shall be passed without affording reasonable and adequate opportunity of hearing to the parties. Further, the assessee is directed to submit all the details/documents/affidavit in support of its contentions. Thus, the assessee is directed to appear before the learned CIT(A) on all dates as may be fixed without any default. Accordingly, with the above directions, the impugned orders are set aside, and the grounds raised by the assessee in the present appeals are allowed for statistical purposes.

In the result, all the appeals by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 28/04/2026