M/S. HINDUSTAN GRUH NIRMAN PVT. LTD., RAIPUR, RAIPUR vs. ITO, WARD-3(1), RAIPUR, RAIPUR

ITA 401/RPR/2026Status: DisposedITAT Raipur25 June 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the appellate authority must adjudicate grounds on merits and cannot dismiss appeals without considering them. The CIT(A) has the power to condone delay if sufficient cause is shown.

What were the facts?

The assessee's appeals before the CIT(A) were dismissed in limine due to delays of 128 and 132 days, which were not condoned. The CIT(A) did not adjudicate the merits of the case.

What were the issues?

Whether the CIT(A) can dismiss an appeal solely on the grounds of limitation without adjudicating the merits, and if the CIT(A) has the power to condone delay.

Which sections of the Income-tax Act were involved?

Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri Sunil Kumar Agrawal, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 25.06.2026Pronounced: 25.06.2026

PER BENCH: These present appeals preferred by the same assessee emanates from the respective order of the Ld.CIT(Appeals)/NFAC, dated 09.03.2026 for the assessment years 2017-18 & 2018-19 as per the grounds of appeal on record.

2.

In these appeals the Ld. CIT(A) had dismissed the appeals in limine on the ground of limitation itself. In ITA No. 401/RPR/2026 there was a delay of 128 days which was n

The order continues below.

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