BIMALDEEP MINERALS PVT. LTD,JAMSHEDPUR vs. INCOME TAX OFFICER 1(1), JAMSHEDPUR

ITA 23/RAN/2026Status: DisposedITAT Ranchi24 April 2026AY 2017-183 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), emphasizing that substantial justice should prevail over technicalities. The matter was restored to the Assessing Officer for readjudication on merits after granting the assessee an opportunity to be heard and submit necessary documents.

What were the facts?

The assessee filed an appeal before the CIT(A) with a significant delay of 849 days. The CIT(A) dismissed the appeal solely on the grounds of delay without considering the merits of the case.

What were the issues?

Whether the appeal filed before the CIT(A) should be dismissed on technical grounds of delay without considering the merits, and whether the assessee should be granted an opportunity to present its case before the Assessing Officer.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: S/SHRI GEORGE MATHAN & RATNESH NANDAN SAHAY

For Appellant: Shri Sharwan Kumar Jha, A.R
For Respondent: Shri Ashish Kumar Deharia, CIT-DR
Hearing: 24/04/2026Pronounced: 24/04/2026

Per: Bench This is an appeal filed by the assessee against the order of the ld Addl/JCIT(A)-7, Delhi dated 14.11.2025 in Appeal No. NFAC/2016- 17/10153484 for the assessment year 2017-18. 2. Shri Sharwan Kumar Jha, ld AR appeared for the assessee and Shri Ashish Kumar Deharia, CIT-DR appeared for 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 849 days in filing appeal before the ld. CIT(A). It was the submission that the ld. CIT(A) has dismissed the appeal of the assessee

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ITA No. 23 /RAN/2026 Bimaldeep Minerals P Ltd. V

The order continues below.

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