DEVRAM SONKAR,RAIPUR vs. WARD 4 (1) RAIPUR, CIVIL LINES RAIPUR

आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 31.12.2025 for the assessment year 2016-17 as per the grounds of appeal on record.

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been filed on 17/07/2024. Undeniably, there is a delay of 140 days. 2.2 It is noted that the appellant has not furnished any application for condonation of such delay. On the contrary, the appellant has mentioned a misleading No in the relevant column of Form No.35, which is reproduced as under:

2.3 The appellant has neither made any petition for condonation of delay nor has appended any explanation in the Form No. 35 for having made such a misleading assertion in the Column 14. It is also not the case of the appellant that the instant delay is covered by any exception granted by any Government Notification or Court directive. Hence, the omission to file a proper application for condonation, accompanied by cogent reasons renders the appeal defective.”

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ground of delay or for non-prosecution. In the aforementioned case the Hon’ble High Court had observed as under:

"8. From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the AO to make further inquiry and report the result of the same to him as found in Sec. 250 of the Act. Further, Sec. 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Sec. 251(1)(a) and (h) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance or annul an assessment and/or penalty. Besides Explanation to sub-s. (2) of s. 251 of the Act also makes it clear that while considering the appeal, the CIT(A) would be entitled to consider and decide any issue arising in the proceedings before him in appeal filed for its consideration, even if the issue is not raised by the appellant in its appeal before the CIT(A). Thus once an assessee files an appeal under s. 246A of the Act, it is not open to him as of right to withdraw or not press the appeal. In fact the CIT(A) is obliged to dispose of the appeal on merits. In fact w.e.f. 1st June, 2001 the power of the CIT(A) to set aside the order of the AO and restore it to the AO for passing a fresh order stands withdrawn. Therefore, it would be noticed that the powers of the CIT(A) are co-terminus with that of the AO i.e. he can do all that A.O could do. Therefore, just as it is not open to the AO to not complete the assessment by allowing the assessee to withdraw its return of income, it is not open to the assessee in appeal to withdraw and/or the CIT(A) to dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the s. 251(1)(a) and (b) and Explanation to Sec. 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise from the impugned order before him whether or not the same has been raised by the appellant before him. Accordingly, the law does not empower the CIT(A) to dismiss the appeal for non-prosecution as is evident from the provisions of the Act.”

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CIT(Appeals)/NFAC has no power to dismiss appeal in limine on delay only without referring and discussing the contents available on record before him. Further, we find that similar pronouncement has been provided by ITAT, DB Bench, Raipur in the case of Prabal Aadhar Seva Sansthan Vs. ITO (Exemption), Ward-1, Raipur (C.G.), ITA No. 553/RPR/2025, A.Y.2023-24, dated 13.11.2025 wherein it was held and observed as follows:

“7. Considering the entire facts and circumstances, in the interest of substantive justice, we allow one final opportunity to the assessee to present relevant evidence/documents before the Ld. CIT(Appeals)/NFAC explaining the reasons for condonation of delay and after going through those evidences, the Ld. CIT(Appeals)/NFAC shall specifically decide whether such delay can be condoned as per Section 249(3) of the Act and then decide on merits of the case in terms with Section 250(4) & (6) of the Act. Further, as per the dictate of the decision of the Hon’ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom), the Ld. CIT(Appeals)/NFAC had no power to dismiss an appeal in limine on the ground of non-prosecution and the same jurisprudence transcends into the situation that the Ld. CIT(Appeals)/NFAC has no power to dismiss an appeal in limine on ground of delay only without referring and discussing the contents of the assessment order and Form 35 and its annexures. Needless to say, the Ld. CIT(Appeals)/NFAC shall afford reasonable opportunity of being heard to the assessee as per law. Accordingly, the order of the Ld. CIT(Appeals)/NFAC is set-aside. 8. As per the above terms, grounds of appeal raised by the assessee stands allowed for statistical purposes. 9. In the result, appeal of the assessee is allowed for statistical purposes.”

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dismissed in limine on law of limitation itself, therefore, balancing the scales of justice, it would be appropriate to provide one final opportunity to the assessee to represent its case before the Ld. CIT(Appeals)/NFAC on the ground of condonation of delay specifically on terms with Section 249(3) of the Act. Similar view has been taken by the ITAT, SMC Bench, Raipur in the case of Uday Venture Vs. ITO, Ward-1(1), Raipur (C.G.), ITA No.824/RPR/2025, dated 18.02.2026.

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Order pronounced in the open court on 5th May, 2026.

Sd/- Sd/- AVDHESH KUMAR MISHRA PARTHA SARATHI CHAUDHURY (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायपुर/ RAIPUR ; �दनांक / Dated : 5th May, 2026. SB, Sr. PS आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : 1. अपीलाथ� /The Appellant. 2. ��यथ� /The Respondent. 3. The CIT(Appeals)-1, Raipur (C.G.) 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, रायपुर ब�च, रायपुर / DR, ITAT, Raipur Bench, Raipur. 5. गाड� फ़ाइल / Guard File. आदेशानुसार / BY ORDER, Samiran Bera, Sr. PS, ITAT, Raipur // True Copy // Senior Private Secretary आयकर अपील�य अ�धकरण, रायपुर / ITAT, Raipur. Digitally signed by Samiran Bera, Sr. PS, ITAT, Raipur Date: 2026.05.05 17:58:04 +05'30'