What did the Tribunal hold?

The Tribunal found merit in the assessee's submission, stating that matters should ideally be decided on merits rather than technical grounds, especially when a sufficient cause for delay is shown. The Tribunal condoned the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned on the grounds of reasonable cause, and whether dismissing the appeal on limitation violates principles of natural justice.

Barkha Ram, Village- Kaimbwala vs ITO | ITAT Chandigarh 2026

Q: What were the facts?

The assessee filed an appeal with a delay of 9 days due to his brother's critical illness. The CIT(A) dismissed the appeal on limitation without considering the reasonable cause. The assessee argued that this denied them an opportunity to contest additions made by the AO.

आयकर अपीलीय अिधकरण,च�ीगढ़ �ायपीठ “A” , च�ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE �ी लिलत कुमार, �ाियक सद� एवं �ी मनोज कुमार अ�वाल, लेखा सद� BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 1186/Chd/2025 �नधा�रण वष� / Assessment Year : 2012-13 Barkha Ram, बनाम ITO, 1, Kaimbwala, Ward-1, Naya Gaon, SO (Mohali), Panchkula Rupnagar 160103 �ायी लेखा सं./PAN NO: ADMPR5494E अपीलाथ�/Appellant ��थ�/Respondent िनधा�रती की ओर से/Assessee by : Sh. Deepak Gautam , Adv (Virtual), राज� की ओर से/ Revenue by : Shri Parbodh Sharma, Addl. CIT, Sr.DR सुनवाई की तारीख/Date of Hearing : 25.06.2026 उदघोषणा की तारीख/Date of Pronouncement : 02.07.2026 आदेश/Order PER LALIET KUMAR, J.M: This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, dated 08.01.2025 for the assessment year 2012-13.

Though numerous grounds have been raised by the Assessee but the main grievance of the Assessee is that the order of the Ld. CIT (A) is bad in law and void-ab-initio, having dismissed the appeal on limitation without considering the reasonable cause shown by the

2 1186/Chd/2025 Assessee as the Assessee’s brother was critically ill and due to which the Assessee couldn't file the appeal within time even though he filed the appeal after a slight delay of just 9 days, but the Ld. CIT (A) dismissed the appeal being time barred, thereby violating principles of natural justice. Further, it is the submission of the ld. Counsel for the Assessee that dismissal of the appeal on technical grounds has resulted in denial of proper opportunity to contest the additions made by the Assessing Officer. Accordingly, the assessee prayed that the delay may kindly be condoned and the matter be restored to the file of the Ld. CIT(A) for fresh adjudication on merits.

The Ld. Departmental Representative, on the other hand, relied upon the findings recorded in the impugned order of the Ld. CIT(A) and submitted that the appellate authority had considered the explanation furnished by the assessee and found the same to be unsatisfactory, and therefore the appeal was rightly dismissed.

We have considered the rival submissions and gone through the material available on record. We find some force in the argument of the ld. Counsel for the Assessee and are opinion that Assessee deserves an opportunity of being heard as due to the illness of the brother Assessee’s brother, the Assessee could not file appeal timely but it was filed with a little delay of 9 days. The Revenue could not

3 1186/Chd/2025 rebut this factual aspect. It is a well settled legal principle that matters should ordinarily be decided on merits rather than being dismissed on technical grounds, particularly where sufficient cause is shown for the delay. In the present case, considering the facts and circumstances of the case and in the interest of substantial justice, we are of the view that the delay in filing the appeal deserves to be condoned so that the issues raised by the assessee can be adjudicated on merits. 5. Accordingly, we condone the delay in filing the appeal before the Ld. CIT(A) and set aside the impugned order. The matter is restored to the file of the Ld. CIT(A) with a direction to adjudicate the appeal afresh on merits in accordance with law after providing reasonable opportunity of being heard to the assessee and thereafter pass a speaking order. The Assessee is also directed to extend full cooperation during the proceedings and shall refrain from seeking unwarranted adjournments. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 02.07.2026 Sd/- Sd/- (MANOJ KUMAR AGGARWAL ) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER rkk

4 1186/Chd/2025 आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��थ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�ीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File

सहायक पंजीकार/ Assistant Registrar

BARKHA RAM,VILLAGE- KAIMBWALA, CHANDIGARH vs. INCOME TAX OFFICER, PANCHKULA

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments