RAM KRISHNA,KANPUR vs. I.T.O- WARD 1(2)(3) KANPUR, KANPUR

ITA 232/LKW/2026Status: DisposedITAT Lucknow05 May 2026AY 2020-20213 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had unjustly rejected the assessee's request for condonation of delay. The Tribunal also noted that both the Assessing Officer and the CIT(A) had passed orders without providing a reasonable opportunity to the assessee. Therefore, the matter was restored to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 112 days. The CIT(A) dismissed the appeal solely on the grounds of this delay, without condoning it. The assessee contended that the delay was due to reasons beyond their control and that they were not provided with a reasonable opportunity to be heard.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal on grounds of delay without condoning it, and whether the assessee was denied a reasonable opportunity to be heard.

Which sections of the Income-tax Act were involved?

None mentioned

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Shailendra Sachan, Adv

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)/ NFAC, Delhi, dated 19.12.2025, for the AY 2020-21. The assessee has raised the following grounds of appeal:

“1. That Learned CIT (Appeals) NFAC is not justified in not condoning the delay in filing the appeal preferred by the appellant without considering the affidavit dated 07/08/2025 filed along with the form no.35, and appreciating the fact that the reason for delay in filing the appeal is not intentional OR negligence OR deliberate, but it is due to the reason beyond the control of the appellant, on the facts and circumstances of the case.

I.T.A. No. 232/Lkw/2026 Assessment Year:2020-21 2

That the Ld.CIT(Appeals) NFAC erred in dismissing the appeal and not condoning the delay of 112 days in filing the appeal before him, without appreciating that the appellant has reasonable cause for such delay in filing the appeal and not considered the affidavit dated 07/08/2025 filed along with the form no.35 and dismissed the appeal on sole technical ground that the appellant in Column No.14 of Form 35 has denied the delay. 3. That the Ld. CIT(A), NFAC erred in law and on facts in dismissing the appeal on the ground of delay, without appreciating that the delay in filing the appeal was caused due to circumstances beyond the control of the appellant. The Ld. CIT(A), NFAC ought to have condoned the delay and adjudicated the appeal on merits, in the interest of justice. 4. That the Ld. CIT (Appeals) NFAC has erred in rejecting the appeal on technical reason of delay in filing the appeal which amounts to denial of justice to the appellant. Rs.”

(B) At the time of hearing, the learned Counsel for the assessee submitted that the assessment order was passed ex-parte qua the assessee, without providing reasonable opportunity to the assessee. Further, he submitted, the learned CIT(A) dismissed the assessee’s appeal on grounds of limitation, without providing reasonable opportunity to the assessee. He pleaded that there was reasonable and sufficient cause for the delay in filing of the appeal before the learned CIT(A), because of which the assessee was prevented from filing appeal in time, before the learned CIT(A). Therefore, he submitted, the dispute regarding addition of Rs. 25,000/- should be restored back to the file of the Assessing Officer, for fresh order. The Learned Departmental Representative (learned Learned D. R.) expressed no objection. Both sides have been heard. Materials on record have been considered. On perusal of impugned order dated 19.12.2025 of Learned CIT(A); it is found that the learned CIT(A) rejected assessee’s request for condonation of delay, unjustly and unfairly. The reason stated by the assessee, as discussed in impugned appellate order of learned CIT(A), deserved to be considered sympathetically and favorably. Moreover, the Assessing Officer and learned CIT(A) have

I.T.A. No. 232/Lkw/2026 Assessment Year:2020-21 3

passed assessment order, and impugned appellate order, respectively; without providing reasonable opportunity to the assessee. In view of the foregoing, the disputes regarding additions made in the assessment order are restored back to the file of the Assessing Officer with the direction to pass fresh order on these specific issues, in accordance with law, after due verification and after providing reasonable opportunity to the assessee.

(C) All the grounds of appeal in present appeal are treated as disposed off in accordance with the aforesaid directions. For statistical purposes, the appeal is partly allowed.

(Order was pronounced in the open court on 05/05/2026)

Sd/- (ANADEE NATH MISSHRA) Accountant Member Date: 05/05/2026 SK, Sr.PS

Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A) Senior Private Secretary Income Tax Appellate Tribunal Lucknow

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