SARASWATI VIDYA MANDIR,LATEHAR vs. INCOME TAX OFFICER,W-3(5), DALTONGANJ, DALTONGANJ

ITA 50/RAN/2026Status: DisposedITAT Ranchi30 June 2026AY 2016-173 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and restored the matter for adjudication on merits. Principles of natural justice were emphasized over procedural lapses.

What were the facts?

The assessee filed an appeal before the CIT(A) which was dismissed due to a delay of 127 days. The assessee did not appear before the ITAT. The Revenue was represented.

What were the issues?

Whether the delay in filing an appeal before the CIT(A) should lead to dismissal without considering the merits of the case.

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 Respondent: Shri Sandipan Khan, Sr. DR
Hearing: 30.06.2026Pronounced: 30.06.2026

Per Bench: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no. NFAC/2015-16/10192626 dated 25.03.2025 for the assessment year 2016-17. 2. None represented on behalf of the assessee and Shri Sandipan Khan, Sr. DR represented on behalf of the revenue.

3.

A perusal of the facts in the present case clearly shows that the ld. CIT(A) has dismissed the appeal on account of delay of 127 days. It is settled principle that the principles of natural justice cannot be sacrificed in tax proceedings denying taxpayer’s right to be heard on merits solely due to procedural lapses and when merits and technicalities pitted against each other, then merit alone deserves to be

The order continues below.

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