M/S SPARKLE WORLD PVT. LTD.,DHANBAD vs. ITO, WARD-2(1), DHANBAD

ITA 455/RAN/2025Status: DisposedITAT Ranchi20 April 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that substantial justice should be preferred over technicalities like limitation. Therefore, the delay in filing the appeal before the CIT(A) was condoned.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 23 days in filing. The assessee requested the matter be restored to the CIT(A) for adjudication on merits after condoning the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned to allow for adjudication on merits.

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 Devesh Poddar, AR
For Respondent: Shri Kailash V. Gautam, Sr.DR
Hearing: 20/04/2026Pronounced: 20/04/2026

PER: BENCH

1.

This is the appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2017-18/10299033 dated 06/11/2025 for the A.Y. 2018-19. 2. Shri Devesh Poddar, ld. A.R. is represented on behalf of the assessee and Shri Kailash V. Gautam, 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 23 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 a

The order continues below.

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