ABHINAV SHARMA,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

At the outset, it is noted that the CIT(A)/NFAC had dismissed the appeal of the assessee in limine not condoning the delay of 297 days in filing the appeal before the said authority.

At the time of hearing the Ld. Sr. DR submitted that since there has been no categorical finding given by the First Appellant Authority, therefore, in terms with Section 249(3) of the Act the matter can be remanded to the file of CIT(A)/NFAC for denovo adjudication.

I find that the same issue has been dealt with by the ITAT, Raipur SMC Bench in the case of Agrawal Sponge Limited vs. DCIT, ITA No. 136/Rpr/2026 for A.Y. 2012-13 dated 13.03.2026, wherein it was observed by the Tribunal as follows:

At the time of hearing, the Ld. Counsel for the assessee submitted that if one final opportunity is provided to the assessee, they will furnish all the relevant documents/evidences explaining the condonation of delay before the Ld. CIT(Appeals)/NFAC.

The Ld. Sr. DR did not raise any objection as regards the contentions raised by the Ld. Counsel for the assessee.

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

As per the above terms, grounds of appeal raised by the assessee stands allowed for statistical purposes.

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

That on the same parity of reasoning, as per the aforesaid decision and as per similar terms, I am of the considered view that in the interest of principles of natural justice, one final opportunity should be provided to the assessee to present sufficient cause regarding condonation of delay before the Ld. CIT(Appeals)/NFAC in terms with Section 249(3) of the Act. This opportunity is also accorded for the fact that the number of days of delay has not crossed the threshold of reasonableness and is not in the arena of huge inordinate delay. In view thereof, I set-aside the order of the Ld. CIT(Appeals)/NFAC and remand the matter back to its file to first adjudicate on the aspect of delay in terms with Section 249(3) of the Act and thereafter, if the delay is condoned, it shall pass a speaking order on merits in terms with Section 250(4) & (6) of the Act while complying with principles of natural justice.

As per above terms, the appeal of the assessee is allowed for statistical purposes. Order pronounced in open court on 18th day of June, 2026.