What did the Tribunal hold?

The Tribunal directed the CIT(A) to condone the delay and decide the appeal on its merits, emphasizing that substantial justice is more important than procedural delay. The CIT(A) was also instructed to provide a hearing opportunity and allow the filing of necessary documents and additional grounds.

The assessee's appeal before the CIT(A) was dismissed due to a 40-day delay. The assessee had filed an affidavit explaining the delay. The quantum appeal for the same assessment year had previously been set aside by the ITAT and remanded to the CIT(A).

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned to decide the appeal on merits, especially when the quantum appeal was already set aside.

Naim Abdul Karim Shaikh, Sambhaji… vs ITO | ITAT Pune 2026

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: MS. ASTHA CHANDRA & SHRI Dr. DIPAK P. RIPOTE

For Appellant: Shri Ashutosh Dhoot

For Respondent: Ms. Bhavya I.V

आदेश /ORDER

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the Assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2017-18 on 01.12.2025.

Findings and analysis:

We have heard both the parties and perused the records. In this case, the Ld. CIT(A) has dismissed the appeal of the assessee on account of delay of 40 days. The assessee had filed an affidavit explaining the delay. This is a penalty appeal. We have observed that the quantum appeal has already been set aside by the ITAT, Pune in assessee’s own case in ITA No. 952/PUN/2026 for AY 2017-18, vide order dated 13.05.2026 to the Ld. CIT(A). Therefore, respectfully following the precedents, we direct the Ld. CIT(A) to condone the delay and decide the appeal on merits. We are of the considered opinion that the substantial justice is more important than procedural delay. No assessee is going to gain by filing the appeal

ITA No.953/PUN/2026

belatedly. In these facts and circumstances of the case, we direct the Ld. CIT(A) to condone the delay and decide the appeal of the assessee on merits. The Ld. CIT(A) shall provide opportunity of hearing to the assessee. The assessee shall be allowed to file necessary documents and additional ground, if any.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 30th June, 2026

Sd/- Sd/- (MS. ASTHA CHANDRA) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/Pune; दिन ांक/Dated : 30-06-2026 Ravi Kumar Ravi Kumar Digitally signed by Ravi Kumar Date: 2026.06.30 15:30:44 +05'30'

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent 3. The concerned Pr. CIT, Pune 4. DR, ITAT, ‘B’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

NAIM ABDUL KARIM SHAIKH,SAMBHAJI NAGAR vs. INCOME TAX OFFICER WARD 1(1), AURANGABAD

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